Definitions for capital surplus
cap·i·tal sur·plus

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1. capital surplusnoun

   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.

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1. Capital surplus

   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 (nominal value) of the shares (common stock). This is called Additional paid in capital in US GAAP terminology but, additional paid in capital is not limited to share premium. It is a very broad concept and includes tax related and conversion related adjustments. Taken together, common stock (and sometimes preferred stock) issued and paid (plus capital surplus) represent the total amount actually paid by investors for shares when issued (assuming no subsequent adjustments or changes). Shares for which there is no par value will generally not have any form of capital surplus on the balance sheet; all funds from issuing shares will be credited to common stock issued. Some other scenarios for triggering a capital surplus include when the Government donates a piece of land to the company.

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1. Capital surplus

   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 of the shares. This is called as Additional paid in capital in US GAAP terminology but, additional paid in capital is not limited to share premium. It is very broad concept and includes tax related and conversion related adjustments. Taken together, common stock issued and paid plus capital surplus represent the total amount actually paid by investors for shares when issued. Shares for which there is no par value will generally not have any form of capital surplus on the balance sheet; all funds from issuing shares will be credited to common stock issued. Some other scenarios for triggering Capital Surplus include when the Government donates a piece of land to the company. The Capital surplus/Share premium account is not distributable, however, in restricted circumstances it can be reduced: ⁕to write off the expenses/commission relating to the issue of those shares;

How to pronounce capital surplus?

1. Alex

   US English

   David

   US English

   Mark

   US English

   Daniel

   British

   Libby

   British

   Mia

   British

   Karen

   Australian

   Hayley

   Australian

   Natasha

   Australian

   Veena

   Indian

   Priya

   Indian

   Neerja

   Indian

   Zira

   US English

   Oliver

   British

   Wendy

   British

   Fred

   US English

   Tessa

   South African

How to say capital surplus in sign language?

Numerology

1. Chaldean Numerology

   The numerical value of capital surplus in Chaldean Numerology is: 7

2. Pythagorean Numerology

   The numerical value of capital surplus in Pythagorean Numerology is: 8