unearned surplus

Corporations. The total of amounts assigned to shares in excess of stated capital, surplus arising from a revaluation of assets above cost, and contributions other than for shares, whether from shareholders or others.

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词条贡献者

译者David，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与复杂商业诉讼相关的法律文件。