| 释义 |
Contributed surplus Contributed surplusTotal assets minus the sum of total liabilities, the par value of issued stock, and retained earnings. Contributed surplus identifies the portion of a company's income that comes from non-operational sources, or the portion of total profit other than profit earned through operations. Â One example of contributed surplus is the income a company receives from selling shares above their stated par value. See: Retained earnings, Capital surplus |