在公司财务语境中,有个术语叫资本资产(英文:capital asset),这个词汇听起来有些让人不明所以,那它究竟是什么意思呢?所谓资本资产,指的是:由公司所有,且预期能在较长一段时间内产生价值的某项财产(property)。此项财产主要用于公司日常经营,且通常并不出售。资本资产的例子包括:办公大楼、厂房、电脑、生产设备、车...
Temasek's $54 billion asset management unit Seviora is opening an office in Abu Dhabi Thu, Apr 10th 2025 watch now video04:34 David Goldwyn explains why oil could fall to $50 a barrel Wed, Apr 9th 2025 watch now video05:53 OPEC is still holding a lot of the cards, energy analyst...
A capital asset includes a wide range of assets that are considered to be desirable and of immediate use or worth to the owner. The assets are also expected to be in use for a long period of time. Most often, a capital asset is thought of as an asset that can be touched and used ...
Securitisation is the process of converting illiquid assets into marketable asset-backed securities. The oldest and historically most common type of asset securitisation is the mortgage-backed bond or security (MBS). Asset securitisation (or securitisation) is the conversion of illiquid assets into marke...
Answer to: Is land classified as an asset, a liability, or capital? Explain. By signing up, you'll get thousands of step-by-step solutions to your...
1. the city or town that is the official seat of government of a country, state, etc. 2. a city regarded as being of special eminence in some field: the dance capital. 3. capital letter. 4. the wealth, as in money or property, owned or employed in business by an individual, fir...
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2. The capital asset pricing model (CAPM) The capital asset pricing model (CAPM) equation quoted in the formula sheet is: E(ri) = Rf + ßi(E(rm)– Rf) Where: E(ri) = the return from the investment Rf = the risk free rate of return ßi = the beta valu...
Capital Asset Pricing Model (CAPM) Formula The formula for calculating the expected return of anasset, given itsrisk, is as follows:1 ERi=Rf+βi(ERm−Rf)where:ERi=expected return of investmentRf=risk-free rateβi=beta of the investment(ERm−Rf)=market risk premium\begin{aligned} &ER_...
Capital assets can also be damaged or become obsolete. When anasset is impaired, its fair value decreases, which will lead to an adjustment of book value on the balance sheet. A loss will also be recognized on the income statement. If the carrying amount exceeds the recoverable amount, anim...