bn:00649583n
Noun Concept
EL
κεφαλαιακό πλεόνασμα  πλεόνασμα κεφαλαίων
EN
Capital surplus, also called share premium, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which represents the amount the corporation raises on the issue of shares in excess of their par value of the shares. Wikipedia
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