surpluses

sur·plus   (sûr'pləs, -plŭs')    adj.  Being more than or in excess of what is needed or required: surplus grain. See Synonyms at superfluous. n.   An amount or a quantity in excess of what is needed. Accounting Total assets minus the sum of all liabilities. Excess of a corporation's net assets over the face value of its capital stock. Excess of receipts over expenditures. [Middle English, an excess, surplus, from Old French, an excess, from Medieval Latin superplūs : Latin super-, super- + Latin plūs, more; see pelə-1 in Indo-European roots.]

surplus

1. Equity in excess of par value. Surplus includes additional paid-in capital and retained earnings.

2. See retained earnings.

Main Entry: sur·plus
Pronunciation: 's&r-"pl&s
Function: noun
1 a : an amount that remains when a use or need is satisfied b : an excess of receipts over disbursements c : the value of assets after subtracting liabilities
2 : an excess of the net worth of a corporation over the par value of its capital stock —compare UNDIVIDED PROFITS

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capital surplus
: all surplus other than earned surplus

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earned surplus
: the surplus that remains after deducting losses, distributions to stockholders, and transfers to capital stock accounts

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paid–in surplus
: surplus resulting from the sale of stock at amounts above par