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Capitalization Table Definition

capitalization table – n : finance/accounting term; a.k.a. cap table; a chart or table that displays the specific make-up of a company’s capital structure. A capitalization table lays out line-by-line the debt and equity instruments on a company’s balance sheet, and who owns such instruments. In the start-up world, as most start-ups are financed with 100% equity, the capitalization table shows who owns how much of the company, and in which round or tranche each owner has invested, thus outlining the equity ownership of the company.

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Adapted from "The CompanyCrafters Entrepreneur's Dictionary"
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