The following is Orange's (simplified) balance sheet from a recent year (fiscal year ending on the last Saturday of September). Capital surplus, or share premium, most commonly refers to the surplus resulting after common stock is sold for more than its par value.Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Orange S.A. annual balance sheet for ORA. FR company financials. This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form. Customer: Hello, I am completing a balance sheet for my s corp tax return in QB's the category is Members Equity. Capital—common stock—Authorized 2,000,000,000 shares. Customer: Hello, I am completing a balance sheet for my s corp tax return in QB's the category is Members Equity.