Article 128 Shares may be issued at or above their par value, but shall not be issued below their par value.
第一百二十八条股票发行价格可以按票面金额，也可以超过票面金额，但不得低于票面金额。
Capital Surplus Added net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.
资本盈余不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。
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