Capital surplus is a term that frequently appears as a balance sheet item as a component of shareholders` equity. Capital surplus is used to account for that amount which a firm raises in excess of the par value (nominal value) of the shares (common stock). This is called as Additional paid in capital in US GAAP terminology but, additional paid i....
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http://en.wikipedia.org/wiki/Capital_surplus
Amounts of directly contributed equity capital in excess of the par value.
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http://www.encyclo.co.uk/local/20047
The makeup of the liabilities and stockholders' equity side of the balance sheet, especially the rat
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http://www.encyclo.co.uk/local/22402
Refers to the accounting difference between the amount received by the initial sale of a corporation's stock less the par value of that stock. Since many new issues are sold at prices in excess of the par value, the proceeds component can be significant. Other related terms are Paid-In Capital or Paid-In Surplus.
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http://www.oasismanagement.com/glossary/
No exact match found.
