Task: Class Definition Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following definitions best describes 'capital surplus'?

A. net profits kept to accumulate in a business after dividends are paid
B. tangible asset that has a material form, such as property, equipment, and inventory
C. capital contributed in excess of the par value (stated value) of the ownership interest issued
D. equity that is manifested in the form of shares in an entity, fund or structured product

Answer: capital contributed in excess of the par value (stated value) of the ownership interest issued