释义 |
capital surplus
capital surplus n (Stock Exchange) another name (esp US) for share premium LegalSeeshare premiumcapital surplus
Capital surplusAmounts of directly contributed equity capital in excess of the par value.Capital SurplusCapital a company raises in a financing round in excess of the capital's par value. For example, capital surplus may occur when a publicly-traded company makes a new issue of stock with a par value of $5 per share and places it with investors for $8 per share. Companies can only raise capital surplus on the primary market because they do not receive any additional money from trades on the secondary market. It is important to note that it has become rare for stock to have a par value. See also: Paid-in capital.capital surplus See additional paid-in capital. |