受贈公積(donated surplus)

指與股本交易有關之受領贈與，其範圍包括：
(1)受領股東贈與本公司已發行之股票。
(2)股東依股權比例放棄債權或依股權比例捐贈資產凡受他人捐贈，應按捐贈物之公平價值列為資本公積。
Additional paid-in capital resulting from gifts of assets donated to a business. Including the donated stock from stockholders and abandoned creditor’s rights according to the percentage of equity.

資料來源：屏東商業技術學院

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