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capital surplus

American  

noun

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


capital surplus British  

noun

  1. another name (esp US) for share premium

"Collins English Dictionary — Complete & Unabridged" 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012

Example Sentences

Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.

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 • Nov. 9, 2023

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

From Reuters • Nov. 9, 2023

Yes, the scar was horrible in the shape of £3.3bn of impairments and writedowns, but at least Aviva could boast a substantially healthier capital surplus.

From The Guardian • Mar. 7, 2013

The proceeds will be used to boost Man's regulatory capital surplus.

From The Guardian • Mar. 22, 2011

To cut roads through swamp and forest and over river and ravine demanded capital, surplus time, and strong and efficient governments, all beyond the possibilities of early days.

From The Railway Builders A Chronicle of Overland Highways by Skelton, Oscar Douglas