Capital surplus

capital surplus investment & finance definition
See additional paid-in capital.
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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.

Capital Surplus
Equity which cannot otherwise be classified as capital stock or retained earnings. It's usually created from a stock issued at a premium over par value.
Capitalization ...

Capital surplus
Amounts of directly contributed equity capital in excess of the par value.

Together, this helps to arrive at the amount of capital surplus generated by the common stock and thus the overall value for the stock during the current period.

equity: The net worth of a business, consisting of capital stock, capital surplus, earned surplus, and occasionally, certain net worth reserves. Common equity is that part of the total net worth that belongs to the common stockholders.

It includes assets such as preferred and treasury stock, capital surplus, retained earnings, and others. The term shareholder`s equity is used if the owners are shareholders.

Common stock (all issues) at par value.
Capital surplus or additional paid-in capital.
Retained earnings or earned surplus (net of foreign exchange gains/losses).

Common stock outstanding, including treasury stock adjustments
Capital surplus
Retained earnings
Treasury stock adjustments for both common and nonredeemable preferred stock ...

Common Equity
The amount of shareholders' equity attributable to common stock. Common equity usually consists of the common stock at par value, capital surplus and retained earnings.

Generally it is a significant current account deficit (rather than a surplus) that is perceived to be a problem requiring action, but the current (trading) and capital (largely financial) accounts are inter-related and a persistent capital surplus ...

See also: Capital, Stock, Share, Investment, Common Stock