MCD or magnetic circular dichroism is the differential absorption of left and right circularly polarized light in the presence of a magnetic field. MCD intensity is usually described in terms of different contributions called A, B and C terms, see Refs. [273,274]. A further parameter D is often discussed in MCD studies. D is proportional to the intensity of an absorption band and is closely related to the oscillator strength. A and B terms for closed and open-shell molecules and C terms of open-shell molecules induced by spin-orbit coupling can be calculated. C terms related to spatially degenerate states, i.e. breaking of degeneracies cannot be calculated at the present time.
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