Operating capital - Betriebskapital [Germany]

Japanese: 経営資本 - けいえいしほん（英語表記）Betriebskapital[ドイツ]

Of the total capital invested in a company, this refers to the capital that is used in the company's core business activities, primarily production and sales activities. The amount of working capital is usually calculated by deducting the portion of capital that is not considered to be directly or organically related to the company's core business activities from the company's total invested capital (total assets on the balance sheet) ((1) the amount of non-operating assets such as construction in progress accounts, (2) the amount of idle assets such as unused land and buildings and suspended facilities, (3) the amount of investments and other assets such as securities of affiliated companies, and (4) the amount of deferred assets, if any).

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

企業に投下されている総資本のうち，生産活動ないし販売活動を中心とした企業本来の経営活動に運用されている資本をいう。経営資本の金額は，通常，企業の投下総資本(貸借対照表上の資産総額)から，企業本来の経営活動に直接的ないし有機的には関連しないと考えられる資本部分((1)建設仮勘定などの未稼働資産額，(2)未利用の土地･建物や運休中の設備などの遊休資産額，(3)関係会社有価証券などの投資その他の資産額，(4)もしあれば繰延資産額)を控除して求められる。

出典　株式会社平凡社世界大百科事典第２版について　情報

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