capital surplus

American  

noun

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

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capital surplus British  

noun

1. another name (esp US) for share premium

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Example Sentences

The listing did not directly affect SoftBank’s earnings results, but a gain of $47 billion was recorded as a capital surplus.

From Seattle Times

It recorded a capital surplus of $4.65 billion from the listing's proceeds.

From Reuters

In every year the U.S. ran a trade deficit, it also ran a capital surplus.

From The Wall Street Journal

There is little doubt that the recently adopted tax reform will expand this capital surplus, since American companies can now bring foreign cash holdings home at a concessionary tax rate and repatriate future foreign earnings without additional taxes.

From The Wall Street Journal

Thus the net result of the successful tax reform and deregulatory effort will almost certainly be an expansion in the capital surplus—and therefore an increase in the aggregate trade deficit.

From The Wall Street Journal