capital surplus
capital surplus · capital surpluses
A balance sheet item under shareholders' equityA balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.
Meaning
1 sensesA balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.
Forms
plural: capital surpluses| Singular | capital surplus |
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regular
See also
neighbours in the dictionaryDictionary text adapted from Wiktionary (Wiktionary contributors, CC BY-SA 4.0) and Open English WordNet / Princeton WordNet (CC BY 4.0, WordNet License); shared under CC BY-SA 4.0. Example sentences and recordings are credited where they appear.