complex capital structure

complex capital structure definition - business

complex capital structure

A corporate capital structure that contains financing 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.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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