{"iri":"https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/CapitalSurplus","label":"capital surplus","definition":"capital contributed in excess of the par value (stated value) of the ownership interest issued","license":"https://spdx.org/licenses/MIT","source":"fibo","source_url":"https://spec.edmcouncil.org/fibo/"}