capital surplus


noun

the surplus of a business, exclusive of its earned surplus.

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British Dictionary definitions for capital surplus

capital surplus

noun

another name (esp US) for share premium
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012