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  2. Additional paid-in capital
    • According to 2 sources
    The contributed surplus is the amount of capital from the issuance of shares above the par value. Also known as additional paid-in capital, the surplus is recorded in shareholders' equity on the balance sheet.
    "Contributed surplus" is an accounting term that defines the shares sold above their par value, or value that the company charter allowed according to the stock certificate. Also known as additional paid-in capital, contributed surplus appears in the shareholder's equity section of a company's balance sheet.
     
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