donated surplus

donated surplus definition - finance
An account found in the shareholdersÂ’ equity section of a corporationÂ’s balance sheet that consists of donations of cash, stock, or property made by shareholders. The account also may be called donated capital. Donated surplus contrasts with contributed surplus (or contributed capital), which is capital that exists in excess of par value.

Webster's New World Finance and Investment Dictionary Copyright © 2003 by Wiley Publishing, Inc., Indianapolis, Indiana.
Used by arrangement with John Wiley & Sons, Inc.

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