Investing in a capital surplus fund is a great way to diversify your portfolio and increase your financial security. Capital surplus funds are a type of investment fund that focuses on investing in companies with a large amount of capital surplus, or excess funds that are not currently being used for operations. These
From Wikipedia
Capital surplus, also called share premium, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which represents the amount the corporation raises on the issue of shares in excess of their par value of the shares.