Science Fair Project Encyclopedia
Capital surplus
Balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for. The amount of the raised equity capital that fall within the original par value per share increase the stock capital line item. Compare with Google IPO between Q2 and Q3 2004 ([1]).
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03-10-2013 05:06:04
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The contents of this article is licensed from www.wikipedia.org under the GNU Free Documentation License. Click here to see the transparent copy and copyright details