ALL meanings of capital surplus
cap·i·tal sur·plus
C c - noun capital surplus any surplus of a business firm not derived from direct earnings or profits 3
- noun capital surplus the excess of the amount of money received by a corporation for a stock issue over the stock's par or stated value 3
- noun capital surplus the surplus of a business, exclusive of its earned surplus. 1
- noun capital surplus (accounting) 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. 0