Capital stock

In the broadest sense, any accumulated quantity of money or fixed assets that serves a specific purpose. – The fixed assets of a country determined and valued according to certain rules of national accounting, sometimes also said in relation to an industry or a company. – The totality of shares in a corporation (all shares representing ownership in a corporation). – Special assets (fund) of a capital management company through which, as a rule, a fixed (closed-end fund; geschlossener Fonds) or variable (open-end fund; offener Fonds) number of share certificates is issued. – See investment, investment ratio, capital, capital ratio, real capital, real capital, asset-interest allocation function. – Cf. Deutsche Bundesbank Monthly Report of April 2012, p. 18 (Gross capital stock in Germany, 1992-2011).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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