capital surplus


capital surplus
noun
: the portion of the surplus of a business arising from sources other than earnings : all surplus other than earned surplus usually including amounts received from sale or exchange of capital stock in excess of par or stated value, profits on resale of treasury stock, donations to capital by stockholders or others, or increment arising from revaluation of fixed or other assets

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the surplus of a business, exclusive of its earned surplus.

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capital surplus,
the excess of assets over capital and liabilities arising from other than regular operations: »

The capital surplus of a corporation may be described as a more or less permanent form of surplus as compared with earned surplus (Schmidt and Bergstrom).


Useful english dictionary. 2012.

Look at other dictionaries:

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  • capital surplus — the surplus of a business, exclusive of its earned surplus. * * * …   Universalium

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