TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITAL SURPLUS [3 records]
Record 1 - internal organization data 2006-11-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Stock Exchange
- Commercial and Other Bodies (Law)
Record 1, Main entry term, English
- contributed surplus
1, record 1, English, contributed%20surplus
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- contributed capital in excess of par 2, record 1, English, contributed%20capital%20in%20excess%20of%20par
correct
- paid-in surplus 3, record 1, English, paid%2Din%20surplus
correct
- capital surplus 4, record 1, English, capital%20surplus
correct, obsolete
- additional paid-in capital 2, record 1, English, additional%20paid%2Din%20capital
correct, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Surplus contributed by shareholders, being the premium received on the issue of par value shares, the portion of proceeds of issue of no par value shares that has been allocated to surplus, the proceeds of sale of donated shares, profit on forfeited shares, credits resulting from redemption or conversion of shares at less than the amount set up as share capital, or any other contributions in excess of stated value of shares made by shareholders as such. 5, record 1, English, - contributed%20surplus
Record number: 1, Textual support number: 1 CONT
... capital (or contributed) surplus, ... is contributed (or paid-in) capital in excess of par value or stated value. 6, record 1, English, - contributed%20surplus
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Bourse
- Organismes commerciaux ou non (Droit)
Record 1, Main entry term, French
- surplus d'apport
1, record 1, French, surplus%20d%27apport
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Apport des actionnaires représenté par : 1) la prime d'émission d'actions avec valeur nominale, 2) la partie du produit d'une émission d'actions sans valeur nominale que l'on ne porte pas au crédit du capital social, 3) le produit de la vente d'actions remises à la société à titre gratuit, 4) l'excédent du prix de vente d'actions rachetées sur leur prix de rachat, et 5) tout autre apport des actionnaires en plus de la valeur attribuée aux actions. 2, record 1, French, - surplus%20d%27apport
Record number: 1, Textual support number: 1 OBS
Au Canada, lorsqu'une opération entre apparentés est mesurée à la valeur comptable, tout écart entre les valeurs comptables des éléments échangés constitue un apport de capital ou une distribution prélevée sur celui-ci. Un crédit net est un apport de capital et est porté au crédit du surplus d'apport. Un débit net est une distribution prélevée sur les capitaux propres et est porté en diminution de tout solde créditeur du surplus d'apport résultant d'opérations entre apparentés conclues antérieurement. Tout excédent est porté en diminution des bénéfices non répartis. 2, record 1, French, - surplus%20d%27apport
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Bolsa de valores
- Organismos comerciales y otros (Derecho)
Record 1, Main entry term, Spanish
- excedente de contribución
1, record 1, Spanish, excedente%20de%20contribuci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2003-03-19
Record 2, English
Record 2, Subject field(s)
- Foreign Trade
- Investment
Record 2, Main entry term, English
- capital and surplus 1, record 2, English, capital%20and%20surplus
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Commerce extérieur
- Investissements et placements
Record 2, Main entry term, French
- capital et réserves de garantie
1, record 2, French, capital%20et%20r%C3%A9serves%20de%20garantie
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-07-16
Record 3, English
Record 3, Subject field(s)
- Accounting
- Investment
- Foreign Trade
Record 3, Main entry term, English
- capital surplus
1, record 3, English, capital%20surplus
correct, obsolete
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Formerly, under certain corporations legislation, the statutory designation used to describe retained earnings appropriated in connection with the redemption of preferred shares under certain circumstances. 2, record 3, English, - capital%20surplus
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Investissements et placements
- Commerce extérieur
Record 3, Main entry term, French
- excédent de capital
1, record 3, French, exc%C3%A9dent%20de%20capital
correct, masculine noun, obsolete
Record 3, Abbreviations, French
Record 3, Synonyms, French
- surplus de capital 1, record 3, French, surplus%20de%20capital
correct, masculine noun, obsolete
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Expression autrefois utilisée dans certaines lois sur les sociétés par actions pour désigner des bénéfices qui ne pouvaient être distribués à la suite du rachat d'actions privilégiées dans certaines circonstances. 2, record 3, French, - exc%C3%A9dent%20de%20capital
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
- Inversiones
- Comercio exterior
Record 3, Main entry term, Spanish
- excedente de capital
1, record 3, Spanish, excedente%20de%20capital
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- superávit de capital 1, record 3, Spanish, super%C3%A1vit%20de%20capital
correct, masculine noun
Record 3, Textual support, Spanish
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