Capital Surplus is an accounting term, which may be referred to as Additional paid in capital. This is the additional amount over par value of the shares that is raised by a company.

Capital surplus is a term that frequently appears as a balance sheet item as a component of shareholders' equity. Capital surplus is used to account for that amount which a firm raises in excess of the par value (nominal value) of the shares (common stock).

there is a need to invest in net working capital because net workin capital represents the surplus working capital left with the company after payment of current liablities, hence more net working capital means company has surplus money for its day to day operations

evaluate the adequacy of statutory capital and surplus

A surplus on the current account of its balance of payments (and a matching deficit on the capital account).

These are not to be confused with fiscal surplus or budgetary surplus since they are concerned with only Government expenditure and Income.

And the correct word is "than" not "then".