Capital refers to the investor’s assets already invested in the market and because these are normally tradeable the convention is to have them reported at their market value. Depending on the duration and frequency of reporting i.e., Monthly, Quarterly etc, an opening market value will be shown with other corresponding entries within the reporting period that culminates to the closing market value for the period. This capital value or rather market is made up of different asset classes mainly stocks and bonds as well as other securities whose value is determined by supply and demand dynamics.