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Capital surplus is a term that frequently appears as a balance sheet item as a component of shareholders' equity. Capital surplus is used to account for that amount which a firm raises in excess of the par value (nominal value) of the shares (common stock).

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10y ago

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Is a reserve and surplus current liability?

No, a reserve and surplus are not considered current liabilities. Instead, they are part of shareholders' equity on a company's balance sheet. Reserves are typically funds set aside for specific purposes, while surplus refers to the retained earnings that exceed the initial capital contributed by shareholders. Current liabilities, on the other hand, are obligations the company expects to settle within one year.


The book value of the shareholders' ownership is represented by?

The sum of the par value of common stock, the capital surplus and the accumulated retained earnings.


The shareholders'surplus plus the policyholders' surplus make up the earned surplus?

Earned surplus refers to the total accumulated profits that a company has retained, which can be used for growth, dividends, or reinvestment. It is composed of the shareholders' surplus, which represents the profits attributable to equity investors, and the policyholders' surplus, which pertains to the financial stability and reserves held for insurance policyholders. Together, these components reflect the overall financial health and retained earnings of a company, ensuring it can meet obligations and invest in future opportunities.


Does revaluation surplus included in the computation of book value per share?

Yes, revaluation surplus is included in the computation of book value per share. It is recorded in the equity section of the balance sheet and reflects the increase in value of assets after revaluation. Therefore, when calculating book value per share, the total equity, which includes revaluation surplus, is divided by the number of outstanding shares. This means that shareholders benefit from the increased value of assets recognized through revaluation.


How to calculate the average shareholders' equity?

To calculate the average shareholders' equity, add the beginning shareholders' equity to the ending shareholders' equity and divide by 2. This gives you the average shareholders' equity for the period.


Who are the shareholders of Almarai Co?

shareholders of almarai


Does a LLC have shareholders?

No LLC's do not have shareholders like corporations. LLC's have members which are similar to shareholders in a corporation.


Can shareholders be on the board of directors?

Yes, shareholders can be on the board of directors of a company if they are elected by the other shareholders.


What is the acronym of surplus?

surplus


What are the two ways that a corporation can be classified by purpose?

A corporation can be classified by purpose primarily as a for-profit corporation or a nonprofit corporation. For-profit corporations aim to generate profit for their shareholders through commercial activities, while nonprofit corporations focus on furthering a specific social cause or mission, reinvesting any surplus revenue back into their initiatives rather than distributing it to owners or shareholders.


How many shareholders does citigroup have?

How many shareholders does Citigroup have?


Does China have a trade surplus or a trade deficit?

surplus Quantify the surplus amount as in March 2011