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CAPITAL STOCK SURPLUS [6 records]
Record 1 - internal organization data 2011-10-06
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Investment
- Stock Exchange
- Commercial and Other Bodies (Law)
Record 1, Main entry term, English
- contributed capital
1, record 1, English, contributed%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- paid-in capital 2, record 1, English, paid%2Din%20capital
correct, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The total amount of cash, property, and services contributed to a corporation by its stockholders and constituting a major balance-sheet item. 3, record 1, English, - contributed%20capital
Record number: 1, Textual support number: 1 CONT
The contributed or paid-in capital of a corporation is made up of capital stock and capital(or contributed) surplus, which is contributed(or paid-in) capital in excess of par value or stated value. 4, record 1, English, - contributed%20capital
Record number: 1, Textual support number: 2 CONT
The paid-in capital account includes capital stock and contributions of stockholders credited to accounts other than capital stock, such as an excess over par value received from the sale or exchange of capital stock. It would also include surplus resulting from recapitalization. 4, record 1, English, - contributed%20capital
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Investissements et placements
- Bourse
- Organismes commerciaux ou non (Droit)
Record 1, Main entry term, French
- capital d'apport
1, record 1, French, capital%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
Capital investi par les actionnaires et représenté par les sommes inscrites dans les comptes Capital (Capital-actions au Canada) et Primes d'émission, c'est-à-dire l'argent ou les autres biens remis à la société par les actionnaires au moment où ils ont réglé le prix convenu pour les actions émises en leur nom. 2, record 1, French, - capital%20d%27apport
Record number: 1, Textual support number: 1 CONT
Le capital d'apport correspond essentiellement à l'investissement direct net effectué par des propriétaires dans une société par actions. 3, record 1, French, - capital%20d%27apport
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Inversiones
- Bolsa de valores
- Organismos comerciales y otros (Derecho)
Record 1, Main entry term, Spanish
- capital desembolsado
1, record 1, Spanish, capital%20desembolsado
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-09-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- capitalized surplus
1, record 2, English, capitalized%20surplus
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Surplus(paid in or earned) of a corporation that has been transferred to capital stock, through the issue of a stock dividend, by increasing the par or stated value of capital stock without an issue of additional shares, or by a simple resolution of the board of directors. 2, record 2, English, - capitalized%20surplus
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- bénéfices capitalisés
1, record 2, French, b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
correct, masculine noun, plural, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- bénéfices incorporés 1, record 2, French, b%C3%A9n%C3%A9fices%20incorpor%C3%A9s
correct, masculine noun, plural, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Partie des bénéfices non répartis virée à un compte de capital-actions ou de surplus d'apport. 1, record 2, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record number: 2, Textual support number: 1 OBS
En France et en Belgique, cette notion correspond à la partie des réserves incorporée au capital d'une société. 1, record 2, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record number: 2, Textual support number: 2 OBS
bénéfices capitalisés; bénéfices incorporés : termes habituellement utilisés au pluriel. 2, record 2, French, - b%C3%A9n%C3%A9fices%20capitalis%C3%A9s
Record 2, Key term(s)
- bénéfice capitalisé
- bénéfice incorporé
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-06-09
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- capitalization of earnings
1, record 3, English, capitalization%20of%20earnings
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
[The act of] transferring from retained earnings to a "capital stock" or "capital surplus" account as a result of a stock dividend, or by resolution of the board of directors, with stockholder approval when required. 2, record 3, English, - capitalization%20of%20earnings
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- capitalisation des bénéfices
1, record 3, French, capitalisation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
- incorporation des bénéfices 1, record 3, French, incorporation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Belgium, France
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Action de virer une partie des bénéfices non répartis à un compte de capital-actions ou de surplus d'apport. 1, record 3, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record number: 3, Textual support number: 1 OBS
En France et en Belgique, l'action équivalente consiste à incorporer une partie des réserves au capital d'une société. 1, record 3, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-11-20
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 4, Main entry term, English
- donated surplus
1, record 4, English, donated%20surplus
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 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. 2, record 4, English, - donated%20surplus
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 4, Main entry term, French
- surplus d'apport obtenu à titre gratuit
1, record 4, French, surplus%20d%27apport%20obtenu%20%C3%A0%20titre%20gratuit
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 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. 1, record 4, French, - surplus%20d%27apport%20obtenu%20%C3%A0%20titre%20gratuit
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1986-07-04
Record 5, English
Record 5, Subject field(s)
- Life Insurance
- Insurance
Record 5, Main entry term, English
- life insurance company with share capital 1, record 5, English, life%20insurance%20company%20with%20share%20capital
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A company with capital stock held by shareholders who share in the surplus earnings. Management is directed by a board elected by shareholders and participating policyholders. 1, record 5, English, - life%20insurance%20company%20with%20share%20capital
Record 5, French
Record 5, Domaine(s)
- Assurance sur la vie
- Assurances
Record 5, Main entry term, French
- compagnie d'assurance-vie à capital-actions 1, record 5, French, compagnie%20d%27assurance%2Dvie%20%C3%A0%20capital%2Dactions
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Une compagnie qui est la propriété des actionnaires, qui participent aux profits d'exploitation. La gestion s'opère par un conseil d'administration élu par les actionnaires et par les titulaires de police avec participation. 1, record 5, French, - compagnie%20d%27assurance%2Dvie%20%C3%A0%20capital%2Dactions
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Finance
Record 6, Main entry term, English
- capital stock and surplus 1, record 6, English, capital%20stock%20and%20surplus
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Finances
Record 6, Main entry term, French
- capital-actions et plus-value de capital 1, record 6, French, capital%2Dactions%20et%20plus%2Dvalue%20de%20capital
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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