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return of capital
释义
return of capital
Encyclopedia
工学
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释
return of capital
资本回收
广义上泛指在投资项目中回收初始投入资本的行为,如对子公司、合营企业、联营企业投资的撤回或股份的减持,处置固定资产、无形资产或其他长期资产时对应的账面价值部分,所持债券或对外贷款在到期时收到的本金部分等。在完成资本回收后,继续回收的资金即构成该项投资的收益。
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