When a company issues shares for more than the par value, the excess is recorded as a:

Name: When a company issues shares for more than the par value, the excess is recorded as a:
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The excess amount received for shares issued above par value is recorded as contributed surplus in the shareholders' equity section of the balance sheet. This represents additional paid-in capital and is used for accounting purposes to distinguish the amount paid above par value from the par value itself.

When a Company Issues Shares for More Than the Par