Capital Surplus

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Definition: Capital Surplus

Quick Summary of Capital Surplus

Balance sheet item under shareholders’ equity. Increases by the value above an original par value per share that newly issued shares are sold for. The amount of the raised equity capital that fall within the original par value per share increase the stock capital line item.

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Capital Surplus. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. July 31, 2021 https://payrollheaven.com/define/capital-surplus/.
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Capital Surplus. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/capital-surplus/ (accessed: July 31, 2021).
American Psychological Association (APA):
Capital Surplus. PayrollHeaven.com. Retrieved July 31, 2021, from PayrollHeaven.com website: https://payrollheaven.com/define/capital-surplus/

Definition Sources

Definitions for Capital Surplus are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 26th April, 2020 | 3 Views.