TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DONATED SURPLUS [1 record]

Record 1 1996-11-20

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

Surplus arising from contributions without consideration, by stockholders and others, of cash, property, or the company's own capital stock. Donated surplus is a form of additional paid-in capital.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Partie du surplus d'apport d'une société où figure la valeur des biens que des actionnaires, d'autres personnes ou des organismes lui ont cédés à titre gratuit.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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