Глоссарий

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Break-up basis

Broker's commission

Business combination

Business segment

By-product

Call option

Cancel supporting documents

Capability to change

Capital

Capital asset

Capital expenditures

Capital lease

Capital maintenance

Capital stock

Capital surplus

Capitalisation of interest

Capitalised costs

Carried interest (carrying arrangement)

Carryforward of unused tax credit

Carrying amount (Book value)

Cash

Cash balancing

Cash commitments

Cash equivalents

Cash flow

Cash flow risk

Cash flow statement (Statement of cash flows)

Cash generating unit

Cash inflow

Cash method

Cash on hand

Cash outflows (payments)

Cash payments

Cash proceeds

Cash receipts from customers

Cash received on account with a discount

Cash surrender value

Catastrophe (cat) provisions

Catastrophe bonds

Caveat


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