Definitions for "CAPITAL SURPLUS"
Amounts of directly contributed equity capital in excess of the par value.
Shareholder contribution in excess of par value. Sometimes called paid-in surplus or additional paid-in capital.
Refers to the accounting difference between the amount received by the initial sale of a corporation's stock less the par value of that stock. Since many new issues are sold at prices in excess of the par value, the proceeds component can be significant. Other related terms are Paid-In Capital or Paid-In Surplus.
Keywords:  reserve
Capital reserve