Glossary

• Capital gain
  Increase in the value of a capital asset when it is sold or transferred, compared to its initial worth.
  
  
• Capital loss
  Loss realized from buying a security or commodity at one price and subsequently selling it at another, or holding it to redemption and then redeeming it.
  
  
• Capital market
  Market for loanable funds that covers medium and long term finance.
  
  
• Capital resources
  Equity Ownership interest possessed by shareholders in a corporation - stock as opposed to bonds.
  
  
• Cash Cow
  Company with high profits but relatively few growth opportunities
  
  
• Cash market
  Physical market , spot market Market where people buy and sell actual commodities or financial instruments for instant delivery.
  
  
• Cash settlement
  The settlement of a contract through payment of the cash equivalent of the profit or loss as opposed to the physical delivery of the underlying instrument.