Capital Surplus 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.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). capital surplus. Retrieved September 25, 2026, from http://smartdefine.org/capital_surplus/definitions/1149408 |
| Chicago | Barry Goldsmith. 2010. "capital surplus" http://smartdefine.org/capital_surplus/definitions/1149408 (accessed September 25, 2026). |
| Harvard | Barry Goldsmith 2010, capital surplus, Smart Define, viewed 25 September, 2026, <http://smartdefine.org/capital_surplus/definitions/1149408>. |
| MLA | Barry Goldsmith. "capital surplus" 21 October 2010. Web. 25 September 2026. <http://smartdefine.org/capital_surplus/definitions/1149408> |