nominal capital


nominal capital
Capital employed in the conduct of a business which is not a material income-producing factor. Alexander & Garrett v United States (DC Ga) 21 F2d 547, term as found in Internal Revenue Act of 1917.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

  • nominal capital — ➔ capital * * * nominal capital UK US noun [U] FINANCE ► AUTHORIZED SHARE CAPITAL(Cf. ↑authorized share capital) …   Financial and business terms

  • nominal capital — authorized capital See share capital …   Big dictionary of business and management

  • nominal capital — See: authorized share capital …   Accounting dictionary

  • nominal capital — /nɒmənəl ˈkæpətl/ (say nomuhnuhl kapuhtl) noun → authorised capital …   Australian English dictionary

  • nominal capital — /ˌnɒmɪn(ə)l kæpɪt(ə)l/ noun the total of the face value of all the shares which a company is authorised to issue …   Dictionary of banking and finance

  • CAPITAL — La profusion des significations du terme «capital» dans l’ensemble de la littérature économique constituerait pour les linguistes un excellent exemple du peu d’aptitude de tout mot à contenir à la fois le général (ou l’essentiel) et le spécifique …   Encyclopédie Universelle

  • nominal share capital — UK US noun [U] (also nominal capital) ► FINANCE AUTHORIZED SHARE CAPITAL(Cf. ↑authorized share capital) …   Financial and business terms

  • nominal — nom·i·nal / nä mən əl/ adj 1: existing or being something in name or form but usu. not in reality defenses...raised by the corporation as nominal defendant in a derivative suit R. C. Clark 2: being so small or trivial as to be a mere token… …   Law dictionary

  • capital — the total owned and borrowed funds in a business. Glossary of Business Terms (1) Usually refers to the total of the equity accounts in a firm. For a bank, the equity accounts are common and preferred stock, surplus, and undivided profits. For… …   Financial and business terms

  • Capital — Money invested in a firm. The New York Times Financial Glossary * * * capital cap‧i‧tal [ˈkæptl] noun [uncountable] 1. ECONOMICS money or property used to produce wealth: • Countries around the world are hungry for capital and economic… …   Financial and business terms


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