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Definition of Capital surplus
1. Noun. (accounting) 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. ¹
¹ Source: wiktionary.com
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1. Noun. (accounting) 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. ¹
¹ Source: wiktionary.com