paid in surplusglossary / paid-in surplus The surplus gained by the sale, exchange, or issuance of capital stock at a price above par value. — Also termed capital surplus; premium on capital stock. 词条贡献者 译员Shifang,毕业于国内一流的高级翻译学院,专注翻译各种与员工福利与高管薪酬有关的法律文件。