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capital loss
capital market
capital property
capital punishment
capital rationing
capital ship
capital stock
capital structure
capital transfer tax
capital turnover
capital widening
capitalise
capitalism
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capitalization rate
capitalization ratio
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capital gains reserve
cap·i·tal gains re·serve


noun 
Definition:
 
deferred unrealized capital gain: amounts corresponding to unrealized capital gains deferred to later years for tax purposes
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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