- Capital Surplus
- Equity which cannot otherwise be classified as capital stock or retained earnings. It's usually created from a stock issued at a premium over par value.
Capital surplus is also known as share premium (UK), acquired surplus, donated surplus, paid-in surplus, or additional paid-in capital.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
Capital surplus — is an accounting term which frequently appears as a balance sheet item as a component of shareholders equity. Capital surplus is used to account for any funds the issuing firm has received over and above the par value of the common stock. It may… … Wikipedia
capital surplus — see surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
capital surplus — n. 1. any surplus of a business firm not derived from direct earnings or profits 2. the excess of the amount of money received by a corporation for a stock issue over the stock s par or stated value … English World dictionary
capital surplus — noun : the portion of the surplus of a business arising from sources other than earnings : all surplus other than earned surplus usually including amounts received from sale or exchange of capital stock in excess of par or stated value, profits… … Useful english dictionary
Capital surplus — Amounts of directly contributed equity capital in excess of the par value. The New York Times Financial Glossary * * * capital surplus capital surplus ➔ surplus1 … Financial and business terms
capital surplus — Amounts of directly contributed equity capital in excess of the par value. Bloomberg Financial Dictionary * * * capital surplus capital surplus ➔ surplus1 … Financial and business terms
capital surplus — the surplus of a business, exclusive of its earned surplus. * * * … Universalium
capital surplus — /kæpətl ˈsɜpləs/ (say kapuhtl serpluhs) noun the surplus of a business, exclusive of its earned surplus … Australian English dictionary
capital surplus — noun A balance sheet item under shareholders equity. Increases by the value above an original par value per share that newly issued shares are sold for … Wiktionary
capital surplus — In the USA, the difference between the par value of a share and its issue price. It is the equivalent of a share premium in the UK … Accounting dictionary