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CAPITAL SURPLUS [12 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- pre-1972 capital surplus on hand
1, record 1, English, pre%2D1972%20capital%20surplus%20on%20hand
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 88(2.1). 2, record 1, English, - pre%2D1972%20capital%20surplus%20on%20hand
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- surplus de capital en main avant 1972
1, record 1, French, surplus%20de%20capital%20en%20main%20avant%201972
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 88(2.1). 2, record 1, French, - surplus%20de%20capital%20en%20main%20avant%201972
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- capital surplus on hand
1, record 2, English, capital%20surplus%20on%20hand
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S. 89(1)(1). 2, record 2, English, - capital%20surplus%20on%20hand
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- surplus de capital en main
1, record 2, French, surplus%20de%20capital%20en%20main
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 89(1)(1). 2, record 2, French, - surplus%20de%20capital%20en%20main
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-01-05
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
Record 3, Main entry term, English
- allocation to the capital surplus 1, record 3, English, allocation%20to%20the%20capital%20surplus
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
allocation to the capital surplus: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 3, English, - allocation%20to%20the%20capital%20surplus
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
Record 3, Main entry term, French
- mise en réserve
1, record 3, French, mise%20en%20r%C3%A9serve
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
mise en réserve : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 3, French, - mise%20en%20r%C3%A9serve
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2006-11-09
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
- Stock Exchange
- Commercial and Other Bodies (Law)
Record 4, Main entry term, English
- contributed surplus
1, record 4, English, contributed%20surplus
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- contributed capital in excess of par 2, record 4, English, contributed%20capital%20in%20excess%20of%20par
correct
- paid-in surplus 3, record 4, English, paid%2Din%20surplus
correct
- capital surplus 4, record 4, English, capital%20surplus
correct, obsolete
- additional paid-in capital 2, record 4, English, additional%20paid%2Din%20capital
correct, United States
Record 4, Textual support, English
Record number: 4, 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 4, English, - contributed%20surplus
Record number: 4, 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 4, English, - contributed%20surplus
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
- Bourse
- Organismes commerciaux ou non (Droit)
Record 4, Main entry term, French
- surplus d'apport
1, record 4, French, surplus%20d%27apport
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, 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 4, French, - surplus%20d%27apport
Record number: 4, 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 4, French, - surplus%20d%27apport
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad general
- Bolsa de valores
- Organismos comerciales y otros (Derecho)
Record 4, Main entry term, Spanish
- excedente de contribución
1, record 4, Spanish, excedente%20de%20contribuci%C3%B3n
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2003-03-19
Record 5, English
Record 5, Subject field(s)
- Foreign Trade
- Investment
Record 5, Main entry term, English
- capital and surplus 1, record 5, English, capital%20and%20surplus
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Commerce extérieur
- Investissements et placements
Record 5, Main entry term, French
- capital et réserves de garantie
1, record 5, French, capital%20et%20r%C3%A9serves%20de%20garantie
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2000-12-13
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
Record 6, Main entry term, English
- paid-in surplus capital 1, record 6, English, paid%2Din%20surplus%20capital
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
Record 6, Main entry term, French
- surplus d'apport-capital
1, record 6, French, surplus%20d%27apport%2Dcapital
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1999-12-05
Record 7, English
Record 7, Subject field(s)
- Financial Institutions
Record 7, Main entry term, English
- Minimum Continuing Capital and Surplus Requirements
1, record 7, English, Minimum%20Continuing%20Capital%20and%20Surplus%20Requirements
correct
Record 7, Abbreviations, English
- MCCSR 2, record 7, English, MCCSR
correct
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
Capital Adequacy Levels: - minimum from [Office of the Superintendent of Financial Institutions] set at 120 percent of the industry's MCCSR (Minimum Continuing Capital and Surplus Requirements) ... - level for a strongly capitalized company set at about 150 percent of MCCSR ... 3, record 7, English, - Minimum%20Continuing%20Capital%20and%20Surplus%20Requirements
Record 7, French
Record 7, Domaine(s)
- Institutions financières
Record 7, Main entry term, French
- montant minimal permanent requis pour le capital et l'excédent
1, record 7, French, montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent
correct, masculine noun
Record 7, Abbreviations, French
- MMPRCE 2, record 7, French, MMPRCE
correct, masculine noun
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
des sociétés d'assurance-vie. 3, record 7, French, - montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent
Record number: 7, Textual support number: 2 OBS
Renseignements fournis par le Bureau du surintendant des institutions financières Canada. 3, record 7, French, - montant%20minimal%20permanent%20requis%20pour%20le%20capital%20et%20l%27exc%C3%A9dent
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1998-07-16
Record 8, English
Record 8, Subject field(s)
- Accounting
- Investment
- Foreign Trade
Record 8, Main entry term, English
- capital surplus
1, record 8, English, capital%20surplus
correct, obsolete
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, 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 8, English, - capital%20surplus
Record 8, French
Record 8, Domaine(s)
- Comptabilité
- Investissements et placements
- Commerce extérieur
Record 8, Main entry term, French
- excédent de capital
1, record 8, French, exc%C3%A9dent%20de%20capital
correct, masculine noun, obsolete
Record 8, Abbreviations, French
Record 8, Synonyms, French
- surplus de capital 1, record 8, French, surplus%20de%20capital
correct, masculine noun, obsolete
Record 8, Textual support, French
Record number: 8, 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 8, French, - exc%C3%A9dent%20de%20capital
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Contabilidad
- Inversiones
- Comercio exterior
Record 8, Main entry term, Spanish
- excedente de capital
1, record 8, Spanish, excedente%20de%20capital
correct, masculine noun
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
- superávit de capital 1, record 8, Spanish, super%C3%A1vit%20de%20capital
correct, masculine noun
Record 8, Textual support, Spanish
Record 9 - internal organization data 1998-06-04
Record 9, English
Record 9, Subject field(s)
- National and International Economics
Record 9, Main entry term, English
- capital-surplus country 1, record 9, English, capital%2Dsurplus%20country
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Key term(s)
- capital surplus country
Record 9, French
Record 9, Domaine(s)
- Économie nationale et internationale
Record 9, Main entry term, French
- pays à excédent de capitaux
1, record 9, French, pays%20%C3%A0%20exc%C3%A9dent%20de%20capitaux
masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Economía nacional e internacional
Record 9, Main entry term, Spanish
- país con superávit de capital
1, record 9, Spanish, pa%C3%ADs%20con%20super%C3%A1vit%20de%20capital
masculine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1988-06-06
Record 10, English
Record 10, Subject field(s)
- Inventory and Material Management
Record 10, Main entry term, English
- surplus capital inventory material
1, record 10, English, surplus%20capital%20inventory%20material
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
The manager may return the surplus capital inventory material non longer required to stores without consulting the Disposal Review Board. 1, record 10, English, - surplus%20capital%20inventory%20material
Record 10, French
Record 10, Domaine(s)
- Gestion des stocks et du matériel
Record 10, Main entry term, French
- matériel d'équipement de surplus en stock
1, record 10, French, mat%C3%A9riel%20d%27%C3%A9quipement%20de%20surplus%20en%20stock
proposal, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1980-08-08
Record 11, English
Record 11, Subject field(s)
- Corporate Economics
- Financial Accounting
Record 11, Main entry term, English
- Capital and Surplus account
1, record 11, English, Capital%20and%20Surplus%20account
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
On the asset side this is shown under the heading Loans and Investments; it is balanced on the right-hand side by a like sum in the Capital and Surplus account. 1, record 11, English, - Capital%20and%20Surplus%20account
Record 11, French
Record 11, Domaine(s)
- Économie de l'entreprise
- Comptabilité générale
Record 11, Main entry term, French
- compte Capital et Réserve 1, record 11, French, compte%20Capital%20et%20R%C3%A9serve
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1976-06-19
Record 12, English
Record 12, Subject field(s)
- Finance
Record 12, Main entry term, English
- capital stock and surplus 1, record 12, English, capital%20stock%20and%20surplus
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, French
Record 12, Domaine(s)
- Finances
Record 12, Main entry term, French
- capital-actions et plus-value de capital 1, record 12, French, capital%2Dactions%20et%20plus%2Dvalue%20de%20capital
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record 12, Spanish
Record 12, Textual support, Spanish
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