Capital

1. Financial accounting.

Money the business owes the owner. This is equal to assets minus liabilities (including debt). In other words, the equity.

2. Corporate finance.

More broadly, the total amount of funding available for the operations of a firm. This would include both its debt and its equity.

3. Company law.

More narrowly in the company law context, the component of the total equity represented by the share capital of the company.

See also

• Assets
• Capital mobility
• Capitalisation
• Credit balance
• Debt capital
• Equity cost of capital
• Finance
• Investment bank
• Liabilities
• Share capital
• Working capital