capital surplus

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.

Wikipedia foundation.

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 — 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… …   Investment 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 — 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

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.