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Capital Employed

Capital Employed is the total amount of investment made for running the business. It should not be confused with the term “Capital”. “Capital” represents funds contributed by the owner …

Hypothecation

Hypothecation Meaning Hypothecation means offering an asset as collateral security to the lender. Herein, the ownership lies with a lender and the borrower enjoys the possession. In the case …

Working Capital Cycle

What is Working Capital Cycle (WCC)? Working Capital cycle (WCC) refers to the time taken by an organization to convert its net current assets and current liabilities into cash. …

Sale and Leaseback

Sale and Leaseback – Definition Sale and Leaseback is a simple financial transaction which allows a person to lease an asset to himself after selling it. Under the transaction, …

Euro Issues

Euro issue is a name given to sources of finance or capital available to raise money outside the home country in foreign currency. The most commonly used sources of …