capital surplus

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.

Notes:

Capital surplus is also known as share premium (UK), acquired surplus, donated surplus, paid-in surplus, or additional paid-in capital.

See also: Capital, Equity, Retained Earnings

---

Capital surplus

Amounts of directly contributed equity capital in excess of the par value.

---

capital surplus

See additional paid-in capital.