The surplus (excess) paid by investors in the purchase of a company's shares. When shares are issued at above par, the capital paid in is divided into share capital ( at par) and paid-in surplus (the excess above par). Also called Share premium. Français: Payé en-sus Español: Prima de emisión (de acciones), prima pagada por venta de acciones
Refers to capital received from investors in exchange for stock, which is different than capital that is donated or generated from earnings. Also known as additional paid-in capital and paid-in capital. The paid-in capital account includes capital stock as well as contributions of stockholders credited to accounts other than capital stock, such as excess over par value received from the exchange or sale of capital stock. The paid-in capital account also includes surplus from recapitalization.
Surplus paid in by stockholders, as contrasted with surplus earned through the operations of a business.