capital surplus

noun

A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.

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Meanings

nouncapital surplus (plural capital surpluses)

plural capital surpluses

  1. accountingA balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.

Translations

Thai ส่วนเกินทุน
  • ส่วนเกินทุนTranslations
Cite this entry
APA

capital surplus. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/capital%20surplus

MLA

“capital surplus.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/capital%20surplus. Accessed November 4, 2026.

Chicago

WatkinsX Dictionary, s.v. “capital surplus,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/capital%20surplus.

Source: capital surplus on Wiktionary, CC BY-SA 4.0.