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paid-in surplus

noun, Accounting.
surplus paid in by purchasers of stock certificates sold at a premium. Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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Examples from the web for paid-in surplus
  • Subsequently the parent corporation forgave the debt, and it was credited to paid-in surplus.
  • The consideration was split equally between paid-in capital stock and paid-in surplus.

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