In a capital increase, the difference between the price paid by the buyer for a company’s common share and the par value of each share can be called

(several possible answers)

(a) Capital surplus

(b) Share premium

(c) Additional paid-in capital

(d) Paid-in capital

(e) Additional contributed capital

(f) Ordinary share capital

(g) Capital in excess of par value

(h) Premium fund

(i) All of these AppendixLO1