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бухгалтерский учет
фонд капитала
капитальный фонд (фонд, предназначенный для финансирования возведения, реконструкции и ремонта объектов основного капитала)
A venture capital trust or VCT is a tax efficient UK closed-end collective investment scheme designed to provide venture capital for small expanding companies, and income (in the form of dividend distributions) and/or capital gains for investors. VCTs are a form of publicly traded private equity, comparable to investment trusts in the UK or business development companies in the United States. They were introduced by the Conservative government in the Finance Act 1995 to encourage investment into new UK businesses.
The structure of a VCT is that of a public limited company on the London Stock Exchange. They invest in other companies which are usually not themselves listed, although VCTs can also invest in AIM companies, and some VCTs specialise in this area. VCTs tend to have a minority stake in the businesses they invest in, as opposed to private equity investing, where a majority stakeholder position is held.