"capital surplus" meaning in English

{
  "forms": [
    {
      "form": "capital surpluses",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "capital surplus (plural capital surpluses)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w"
        },
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Accounting",
          "orig": "en:Accounting",
          "parents": [
            "Finance",
            "Business",
            "Economics",
            "Society",
            "Social sciences",
            "All topics",
            "Sciences",
            "Fundamental"
          ],
          "source": "w"
        }
      ],
      "glosses": [
        "A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for."
      ],
      "id": "en-capital_surplus-en-noun-6spCk9XO",
      "links": [
        [
          "accounting",
          "accounting#Noun"
        ],
        [
          "balance sheet",
          "balance sheet"
        ],
        [
          "shareholders",
          "shareholders"
        ],
        [
          "equity",
          "equity"
        ],
        [
          "par value",
          "par value"
        ]
      ],
      "raw_glosses": [
        "(accounting) A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for."
      ],
      "topics": [
        "accounting",
        "business",
        "finance"
      ]
    }
  ],
  "word": "capital surplus"
}

{
  "forms": [
    {
      "form": "capital surpluses",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "capital surplus (plural capital surpluses)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        "English countable nouns",
        "English entries with incorrect language header",
        "English lemmas",
        "English multiword terms",
        "English nouns",
        "en:Accounting"
      ],
      "glosses": [
        "A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for."
      ],
      "links": [
        [
          "accounting",
          "accounting#Noun"
        ],
        [
          "balance sheet",
          "balance sheet"
        ],
        [
          "shareholders",
          "shareholders"
        ],
        [
          "equity",
          "equity"
        ],
        [
          "par value",
          "par value"
        ]
      ],
      "raw_glosses": [
        "(accounting) A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for."
      ],
      "topics": [
        "accounting",
        "business",
        "finance"
      ]
    }
  ],
  "word": "capital surplus"
}