paid-in surplus

paid-in surplus
The amount paid for the stock of a corporation in excess of its par or stated value.
See capital (capital surplus), paid-in capital; surplus (paid-in surplus)

Black's law dictionary. . 1990.

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  • paid–in surplus — see surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • paid-in surplus — ˈ ̷ ̷| ̷ ̷ noun Etymology: from past participle of pay in : surplus resulting from sale or exchange of capital stock at amounts in excess of par or stated value compare capital surplus * * * Accounting. surplus paid in by purchasers of stock… …   Useful english dictionary

  • paid-in surplus — Accounting. surplus paid in by purchasers of stock certificates sold at a premium. * * * …   Universalium

  • paid in surplus — See: paid in capital …   Financial and business terms

  • surplus — sur·plus / sər ˌpləs/ n 1 a: an amount that remains when a use or need is satisfied b: an excess of receipts over disbursements c: the value of assets after subtracting liabilities 2: an excess of the net worth of a corporation over the par value …   Law dictionary

  • surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life …   Black's law dictionary

  • paid-in-capital — Money or property given to a corporation in exchange for the corporation s capital stock; as distinguished from capital obtained from the earnings of or donations to the corporation. See also surplus (paid in surplus) + paid in capital Amount… …   Black's law dictionary

  • Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

  • surplus, paid-in — n. A corporation’s surplus obtained by selling stock at a price above par value. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • surplus ACT — Prior to 6 April 1999 where the amount of ACT (advance corporation tax) that a company paid on dividends exceeded its capacity to offset the ACT against mainstream corporation tax it had surplus ACT. Where a company had surplus ACT, it could be… …   Law dictionary

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