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bn:00649583n
Noun Concept
Categories: Financial capital, Accounting terminology
EN
capital surplus  additional paid-in capital  Additional paid in capital  paid-in capital in excess of par  Paid-in surplus
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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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
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
IS A
reserve
Wikipedia
EN
capital surplus
Wikidata
EN
capital surplus
Wiktionary
EN
capital surplus
Wikipedia Redirections
EN
additional paid-in capital, Additional paid in capital, paid-in capital in excess of par, Paid-in surplus, Paid in capital in excess of par, share premium, share premium account

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