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Meaning of capital surplus | Babel Free

Noun CEFR B2

Definitions

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.

CEFR level

B2
Upper Intermediate
This word is part of the CEFR B2 vocabulary — upper intermediate level.
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See also

capital value capital virtues capital-G gamer capitaldom Capitale-Nationale capitalisation

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