Contributed surplus

Contributed surplus

Total assets minus the sum of total liabilities, the par value of issued stock, and retained earnings. Contributed surplus identifies the portion of a company's income that comes from non-operational sources, or the portion of total profit other than profit earned through operations.  One example of contributed surplus is the income a company receives from selling shares above their stated par value. See: Retained earnings, Capital surplus
References in periodicals archive ?
Oneida had contributed surplus notes to an insurance company for seven years from 2004.
Consolidated Statements of Deficit, Contributed Surplus and Cumulative
Loss of Contributed Surplus for Thin Capitalization Purposes Following an Amalgamation
If shareholders approve the proposal, Amax plans to apply a portion of the resulting credit towards the elimination of all previously accumulated losses, with the remaining balance credited to the contributed surplus account of the Company.
Transfer of contributed surplus on exercise of options
The fair value of the conversion feature was recorded as part of contributed surplus.
During Bounk's leadership, MMIC achieved rapid growth and returned $95 million dollars to its policyholders-$70 million in policyholder dividends, $10 million in stock restructure and $15 million in contributed surplus.
expense with a corresponding increase in contributed surplus.
The contributed surplus related to warrants and stock base compensation amounts to $4,132,200 and the deficit totals $4,440,200, compared to $4,195,200 and $4,500,000 at the beginning of the period.
The contributed surplus related to stock base compensation amounts to $1,064,000 and the deficit totals $7,731,200.
The effect of the restatement was an increase in contributed surplus in the amount of $157 for the fair value of options granted after August 1, 2002 and a reduction in the balance of opening retained earnings by $157 as the cumulative effect of the change on prior periods for the amount that would have been expensed.
This deemed amount has been removed from the warrant account on the balance sheet and credited to contributed surplus.