CAPITAL STRUCTURE Definition

Bookmark and Share

CAPITAL STRUCTURE refers to the permanent long-term financing of a company. Capital structure normally includes common and preferred stock, long-term debt and retained earnings. It does not include accounts payable or short-term debt.

Learn new Accounting Terms

ADMITTED VALUE see ADMITTED ASSETS.

ANNUAL REPORT is the requirement for all public companies to file an annual report with the Securities and Exchange Commission detailing the preceding years financial results and plans for the upcoming year. Its regulatory version is called "Form 10 K." The report contains financial information concerning a companys assets, liabilities, earnings, profits, and other year-end statistics. The annual report is also the most widely-read shareholder communication.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.