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Japanese banks count deferred tax assets, or estimated future tax savings, as part of capital.
Rowe suggests that a third factor, land, may be soaking up the excess returns and being misclassified as part of capital income.
In December, the Basel committee said that some kinds of dubious "assets" simply could not be counted as part of capital.
And if the perception out there is that it is part of capital of culture, that's something I'm not going to do anything to dispel.
In a typical year, the bulk of tax paid as a result of self-assessment and a large part of capital gains tax comes through in January.
The European Union followed suit at the end of 2011, putting the poisons on a list of controlled exports that could be used as part of "capital punishment, torture or other cruel, inhuman or degrading treatment or punishment".
Similar(49)
In the UK, once again Khan is making the running, with a proposal to pedestrianise Oxford Street first, before turning his sights to other parts of capital.
Initially it has started out offering payment options targeted at workers in central parts of capital city Jakarta.
According to the standard human capital theory, a large part of human capital is accumulated on the job.
Because participation is a core part of social capital, this may mean that extroverts have more social capital than introverts.
Venezuela is spending part of its capital.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com