surplus, paid-in

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. . 2008.

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

  • 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

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

  • 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 — 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 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

  • surplus value — ➔ value1 * * * surplus value UK US noun [U] ► ECONOMICS the difference between the amount a worker is paid and the value the worker adds to the goods or services produced: »In Marxist theory, the capitalist, after paying wages, becomes the owner… …   Financial and business terms

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