Capital Surplus

Business, Legal & Accounting Glossary

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. February 28, 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: February 28, 2021).
American Psychological Association (APA):
Capital Surplus. PayrollHeaven.com. Retrieved February 28, 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.