A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Capital Appreciation
A rise in the market price of an asset.
Capital Gain
The profit realized when a capital asset is sold for a higher price than the purchase price.
Cash Equivalent
A security that can be readily converted into cash. Examples include treasury bills, certificates of deposit, and money market instruments and funds.
Common Stock
A security that represents ownership in a corporation. Holders of common stock exercise control by electing a board of directors and voting on corporate policy.
Control Person
(1) A director, officer or other affiliate of an issuer. (2) A stockholder who owns at least 10% of any class of a corporation’s outstanding securities.
Cost Basis
The price paid for an asset, including any commissions or fees, used to calculate capital gains or losses when the asset is sold.