Category Archives for "Dictionary"

Definition of proprietor’s fund

Proprietor’s fund refers to total investment made by owner(s) of a business enterprise. In other words, it indicates the value of total assets of a business enterprise after deducting its long and short terms liabilities. Formula for calculating proprietor’s fund: It can be calculated by using below given formulas: Total Assets – Total Liabilities (Here total liabilities […]

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Mortgage & Chattel mortgage – Meaning

Mortgage refers to a legal agreement between two parties wherein one party owns some debt from the other party. The lender of money is known as mortgagee and borrower of money is known as mortgagor.   The loan is given by the mortgagee in exchange of the title of any property of borrower which becomes […]

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Definition of fiscal deficit

Fiscal deficit refers to the difference between a government’s revenue and expenditure. it means when a government’s total expenditure exceeds its total revenue, the deficit is known as fiscal deficit.

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Definition of consumer price index

Consumer price index is a comprehensive measure of change in price of goods and services that represent consumer expenditure. This index expresses the current weighted average price of a basket of goods and services. Consumer price index is used to measure the effect of inflation on purchasing power of consumers over a specified period of […]

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Definition of qualified institutional placement

Qualified institutional placement allows Indian listed companies to raise funds from domestic market. This process was introduced by Securities and Exchange Board of India to enable Indian listed companies to raise funds without providing preliminary filling regarding the issue of funds. The fund can be raised through the issue of securities to qualified institutional buyers.

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