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Finance Dictionary and Glossary of Investment Terms
Capital structure
Definition 1.
The makeup of the liabilities and stockholders' equity side of the balance sheet, especially the ratio of debt to equity and the mixture of short and long maturities.
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Definition 2.
The means by which a firm is financed.
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Definition 3.
The permanent long-term financing of a company, including long-term debt, common stock and preferred stock, and retained earnings. It differs from financial structure, which includes short-term debt and accounts payable.
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