Financial Definition of Capital Surplus

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

Browse or run a search for Capital Surplus in the American Encyclopedia of Law, the Asian Encyclopedia of Law, the European Encyclopedia of Law, the UK Encyclopedia of Law or the Latin American and Spanish Encyclopedia of Law.

Capital Surplus in Historical Law

You might be interested in the historical meaning of this term. Browse or search for Capital Surplus in Historical Law in the Encyclopedia of Law.

Search for legal acronyms and/or abbreviations containing Capital Surplus in the Legal Abbreviations and Acronyms Dictionary.

What does Capital Surplus mean in American Law?

The definition of Capital Surplus in the law of the United States, as defined by the lexicographer Arthur Leff in his legal dictionary is:

An entry on the balance sheet of a corporation representing neither ordinary earnings, nor capital stock, but rather amounts paid in by stockholders above the amount formally allocated to their ownership interest. See stated capital for one way that state of affairs can come about.

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