資本剰余金

lammn

Senior Member
Chinese - Cantonese
Okay, I have never imagined that I will ask a question related to my work.
I am examining the balance sheet of one of our associated companies in Japan. In the shareholder's equity, there is an item known as 資本剰余金. Is it "capital reserve" or "share premium"?

Thanks in advance!
 
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  • lammn

    Senior Member
    Chinese - Cantonese
    Shouldn't it be 資本余剰金?
    I guess it is a typo.
    They typed 資本剰余金.
    It could be a typo because it is not from an audited financial statement. (Well, sometimes I found terrible mistakes in audited financial statements as well :rolleyes:)

    If so, it would be the capital surplus, though I don't know the correct word for that in economic jargon.
    That makes much sense!

    For your record, it is accounting jargon, not economic jargon. ;)
    Dictionary defines "capital surplus" as "equity which cannot otherwise be classified as capital stock or retained earnings. It's usually created from a stock issued at a premium over par value."

    This is exactly the item I am looking for. Many thanks!
     
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