Capital surplus

Definition

Capital surplus (also referred to as additional paid in capital, paid in capital in excess of par or share premium), is an accounting term which frequently appears as a balance sheet item as a component of shareholders' equity. Capital surplus is used to account for the capital that a firm raises in excess of the par value (nominal value) of the shares (common stock). Source: http://en.wikipedia.org/wiki/Capital_surplus

Formula

Tags

capital, balance sheet, equity

Metadata

Category: Balance sheet · Added: May 17, 2026