释义 |
complex capital structure Complex Capital StructureA company's capital structure that consists of anything other than (or in addition to) stock and bonds. Capital structure consists of, in brief, the vehicles by which a company raises capital in order to maintain or expand operations. A complex capital structure may consist of convertible stock, warrants, rights, or convertible bonds, among other vehicles. A company may also have a complex capital structure if it divides its common stock into more than one class.complex capital structure A corporate capital structure that contains securities other than straight debt and stock. Thus, a firm that has securities outstanding such as convertible bonds, convertible preferred stocks, options, rights, or warrants is said to have a complex capital structure. Potential dilution of earnings resulting from a complex capital structure occurs in firms that report earnings per share on a primary and a fully diluted basis. |