Business and Personal Finance Dictionary

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• CAPITAL
  
  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 other corporations, equity accounts are common and preferred stock, surplus, and retained earnings. For bank capital, see tier 1 and tier 2 capital. 2. Sometimes used as a synonym for common stock, as in capital stock.
  
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