Contributed Surplus

Contributed Surplus
The amount of money that a company earns from sources other than its profits, such as when a company issues and sells shares at a price greater than their par value. The contributed surplus figure helps both investors and the company to distinguish between non-operational and operational income. It is found within the balance sheet.

If this value was combined with operational earnings, investors would have a hard time forecasting relatively accurate future earnings because earnings from contributed surplus are not a part of ongoing business operations.

Investment dictionary. . 2012.

Игры ⚽ Поможем написать реферат

Look at other dictionaries:

  • surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life …   Black's law dictionary

  • unearned surplus — As distinguished from earned surplus includes: (a) paid in surplus amounts contributed for or assigned to shares in excess of stated capital applicable thereto; (b) revaluation surplus surplus arising from a revaluation of assets above cost, and… …   Black's law dictionary

  • Capital surplus — Amounts of directly contributed equity capital in excess of the par value. The New York Times Financial Glossary * * * capital surplus capital surplus ➔ surplus1 …   Financial and business terms

  • capital surplus — Amounts of directly contributed equity capital in excess of the par value. Bloomberg Financial Dictionary * * * capital surplus capital surplus ➔ surplus1 …   Financial and business terms

  • Additional Paid In Capital — A value that is often included in the contributed surplus account in the shareholders equity section of a company s balance sheet. The account represent the excess paid by an investor over the par value price of a stock issue. Additional paid in… …   Investment dictionary

  • Guarantee Security Life Insurance Company — Guarantee Security Life Insurance Company, or GSLIC, represented one of the most severe cases of insurance fraud in Florida history. According to the Florida Insurance Commissioner:: [GSLIC] was, almost from the beginning, a massive fraud, aided… …   Wikipedia

  • Women Against Pornography — (WAP) was a radical feminist activist group based out of New York City and an influential force in the anti pornography movement of the late 1970s and 1980s. WAP was the best known of a number of feminist anti pornography groups that were active… …   Wikipedia

  • ИЗЛИШЕК — SURPLUSПревышение доходов предприятия за текущий отчетный период над всеми издержками, расходами, процентными платежами и дивидендами, т. е. та сумма, к рая может быть использована в следующем отчетном периоде (чистая прибыль) ; или накопленная… …   Энциклопедия банковского дела и финансов

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… …   Encyclopedia of Judaism

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”