Additional Paid-in Capital/Capital Surplus

What is Additional Paid-in Capital/Capital Surplus?

Additional Paid-in Capital/Capital Surplus represents capital contributed in excess of par or stated value, from the sale or exchange of the stock. It also includes any surplus resulting from recapitalization and is sometimes called paid-in-surplus.

It includes:

• Share premium;
• Share discount;
• Additional paid-in capital;
• Monetary correction.