Ads
related to: what is paid in capital or surplus mean in business plan formatfreshdiscover.com has been visited by 100K+ users in the past month
- Save more now
Secret - Online Only - Savings
See Them Here and Save Big
- Writing A Business Plan
Best Rated Choices This Year
Don't Miss Out
- Homepage
Business Plan Template Homepage
Visit Us Today!
- Business Plan
New & Updated Information
Learn More Here
- Save more now
Search results
Results from the WOW.Com Content Network
Capital surplus, also called share premium, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which represents the amount the corporation raises on the issue of shares in excess of their par value (nominal value) of the shares (common stock).
It includes share capital (capital stock) as well as additional paid-in capital. [1] The paid-in capital account does not reflect the amount of capital contributed by any specific investor. Instead, it shows the aggregate amount of capital contributed by all investors. However, the term has different definitions in different contexts.
Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees within the profit and loss reporting of a listed business. On the income statement, balance sheet, and cash flow statement the loss from the exercise is accounted for by noting the difference between the market price (if one ...
The term "capital account" is used with a narrower meaning by the International Monetary Fund (IMF) and affiliated sources. The IMF splits what the rest of the world calls the capital account into two top-level divisions: financial account and capital account, with by far the bulk of the transactions being recorded in its financial account.
Preferred stock, share capital (or capital stock) and capital surplus (or additional paid-in capital) reflect original contributions to the business from its investors or organizers. Treasury stock appears as a contra-equity balance (an offset to equity) that reflects the amount that the business has paid to repurchase stock from shareholders.
Liquidating distributions are not paid solely out of the profits of the corporation. Instead, the entire amount of shareholders' equity is distributed. [2] When a company has more liabilities than assets, equity is negative and no liquidating distribution is made at all. This is usually the case in bankruptcy liquidations.
Ads
related to: what is paid in capital or surplus mean in business plan formatfreshdiscover.com has been visited by 100K+ users in the past month