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Capital surplus

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

• Refers to the accounting difference between the amounts 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.

 
 

Follow this link for all the terms related to capital.

 
 Embedded terms in definition
 Capital
Equity capital
Equity cap
Equity
New issue
Par value
Par
Prices
Sale
Stock
 
 Related Terms
 
Average cost of capital
Capital
Capital account
Capital adequacy
Capital allocation decision
Capital appreciation
Capital asset
Capital asset pricing model
Capital budget
Capital budgeting
Capital cost allowance
Capital expenditure
Capital flight
Capital gain
Capital gains yield
Capital impairment rule
Capital lease
Capital loss
Capital market
Capital market efficiency
Capital market imperfections view
Capital market line
Capital rationing
Capital stock
Capital structure
Change in net working capital
Complete capital market
Cost of capital
Cost of limited partner capital
Debt capital
Debt to capital ratio
Dedicated capital
Economic surplus
Efficient capital market
Equity capital
Exchange rate risk capital budgeting
Financial or capital lease
Gigo garbage in, garbage out in capital budgeting
Hard capital rationing
Human capital
Invested capital
Issued share capital
Legal capital
Marginal cost of capital
Marginal cost of capital schedule
Net working capital
Net working capital recapture
Nondiversifiability of human capital
Opportunity cost of capital
Optimal capital structure
Other capital
Outstanding share capital
Pecking order view of capital structure
Perfect capital market
Perfect market view of capital structure
Personal tax view of capital structure
Pie model of capital structure
Planned capital expenditure program
Pro forma capital structure analysis
Real capital
Real options capital budgeting
Regulatory capital
Regulatory surplus
Risk capital budgeting
Soft capital rationing
Sophisticated approaches to capital budgeting
Static theory of capital structure
Statutory surplus
Surplus funds
Surplus management
Target capital structure
Taxable capital gain
Total capital
Uniform net capital rule
Venture capital
Weighted average cost of capital
Working capital
Working capital management
Working capital ratio

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