capital surplus

Noun

Meaning

capital surplus (plural capital surpluses)

(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.

Source: en.wiktionary.org

Examples

The trade deficit is the capital surplus and don't ever think of having a capital surplus as being a bad thing for our country. Arthur Laffer

Close letter words and terms

capital subscribed capital subsidence capital subtraction capital town capital transfers capital value