Capital surplus
id:
capital-surplus-247-12295631
title:
Capital surplus
text:
Capital surplus, also called share premium, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which represents the amount the corporation raises on the issue of shares in excess of their par value of the shares. This is called Additional paid in capital in US GAAP terminology but, additional paid in capital is not limited to share premium. It is a very broad concept and includes tax related and conversion related adjustments. Taken together,
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Capital_surplus
date created:
date modified:
2023-11-13T23:46:48Z
main entity:
{"identifier":"Q265343","url":"https://www.wikidata.org/entity/Q265343"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total:
13
integrity:
14