surplus

adj.
Being more than or in excess of what is needed or required: surplus grain. See synonyms at superfluous.

n.

1. An amount or a quantity in excess of what is needed.
2. Accounting.
   1. Total assets minus the sum of all liabilities.
   2. Excess of a corporation's net assets over the face value of its capital stock.
   3. Excess of receipts over expenditures.

[Middle English, an excess, surplus, from Old French, an excess, from Medieval Latin superplūs : Latin super-, super- + Latin plūs, more.]

A situation in which assets exceed liabilities, income exceeds expenditures, exports exceed imports, or profits exceed losses.

Investopedia Says:
A surplus is the opposite of a deficit. When a country exports more then it imports, it is said to have a trade surplus.

Related Links:
Learn how the capital and financial accounts of the BOP are intertwined and what they tell us. Understanding The Capital And Financial Accounts In The Balance Of Payments
Learn how a country's current account balance reflects the country's economic health. Understanding The Current Account In The Balance Of Payments
Countries track money coming in and going out through something called the balance of payments. Learn more here. What Is The Balance Of Payments?

1. Equity of a corporation, including stock issued at a premium over its par value or stated value, representing the excess of assets over liabilities, including capital stock. The preferred term is capital surplus. In banking, there is little difference between equity capital and surplus, because amounts contributed by stockholders over the par value of their stock are counted as part of the capital account in computing Capital Adequacy and the bank's Net Worth.

The Comptroller of the Currency requires national banks to have surplus of 20% over the Paid in Capital stock before obtaining a charter. Also, national banks must allocate at least 10% of the previous six month's earnings to the surplus account before paying shareholder dividends.

2. Net profits of a corporation after payment of dividends. Also called earned surplus, undistributed profits, or Retained Earnings.

adjective

Being more than is needed, desired, or appropriate: de trop, excess, extra, spare, supererogatory, superfluous, supernumerary. See excess/insufficiency/enough.

noun

An amount or quantity beyond what is needed, desired, or appropriate: excess, fat, glut, overage, overflow, overmuch, overrun, overstock, oversupply, superfluity, surplusage. See excess/insufficiency/enough.

adj

Definition: extra
Antonyms: essential, lacking, necessary, needing, wanting

n

Definition: extra material
Antonyms: lack, necessity, need, want

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The remainder of a fund appropriated for a particular purpose, after the purpose has been accomplished or any monies necessary therefore have been spent; the residue. 67 Cal. Rptr. 104, 107.

In corporations, surplus ordinarily refers to the assets that remain after liabilities and debts, including capital stock, have been deducted from the assets. 431 S.W. 2d 177, 180. If the surplus balance is negative, i.e., its debits exceed its credits, then a deficiency exists. Henn & Alexander, The Law of Corporations 876 (3d ed. 1983).

earned surplus that portion of surplus derived from the net earnings, gains, or profits retained by a corporation, rather than paid to shareholders as dividends. See 275 U.S. 215, 219.

paid-in surplus that portion of surplus derived from the sale, exchange, or issuance of capital stock at a price above the par value of the stock. Par value is the value at which capital stock is carried on the corporate books, and is not necessarily the price received for the stock by the corporation. The difference between the par value and the actual price received is the paid-in surplus. 149 S.E. 2d 642, 644.

In the case of no-par stock, it is the amount received that has been allocated to paid-in surplus. Cox, Corporations 258 (1973). The term is sometimes used interchangeably with "capital surplus," although the latter term is often used generally to denote the entire surplus of a corporation other than its earned surplus. See, e.g., N.Y. Bus. Corp. Law §102(2).

unearned surplus see unearned surplus.

An unsold quantity of a good resulting from a lack of equilibrium in a market. For example, if a price is artificially high, sellers will bring more goods to the market than buyers will be willing to buy. (Compare shortage.)

This entry is from Wikipedia, the leading user-contributed encyclopedia. It may not have been reviewed by professional editors (see full disclaimer)

Dansk (Danish)
n. - overskud
adj. - overskydende

idioms:

• surplus value    overskydende værdi

Nederlands (Dutch)
overschot, batig saldo, teveel, surplus, overbodig

Français (French)
n. - (gén) surplus, (Écon, Comm) excédent
adj. - en trop, de trop, (Écon, Comm) excédentaire

idioms:

• surplus value    (Comm) valeur additionnelle ou de boni, plus-value (Marxisme)

Deutsch (German)
n. - Überschuß
adj. - überschüssig

idioms:

• surplus value    Mehrwert

Ελληνική (Greek)
n. - πλεόνασμα
adj. - πλεονάζων, πρόσθετος, περίσσιος, παραπανίσιος

idioms:

• surplus value    (οικον.) υπεραξία

Italiano (Italian)
eccedenza, residuo attivo, superfluo

idioms:

• surplus value    valore aggiunto

Português (Portuguese)
n. - excesso (m)
adj. - excedente

idioms:

• surplus value    valor excedente

Русский (Russian)
излишек, нераспределенная прибыль, резервный капитал, активное сальдо, избыточный, прибавочной

idioms:

• surplus value    прибавочная стоимость

Español (Spanish)
n. - excedente, demasía, sobra, superávit, saldo favorable, sobrante
adj. - excedente, sobrante, de sobra

idioms:

• surplus value    plusvalía

Svenska (Swedish)
n. - överskott, behållning, exportöverskott
adj. - överskotts-, övertalig, överflödig

中文（简体）(Chinese (Simplified))
剩余, 盈余, 过剩, 过剩的, 剩余的

idioms:

• surplus value    剩余价值

中文（繁體）(Chinese (Traditional))
n. - 剩餘, 盈餘, 過剩
adj. - 過剩的, 剩餘的

idioms:

• surplus value    剩餘價值

한국어 (Korean)
n. - 나머지, 잔여, 잉여금
adj. - 나머지의, 잔여의, 잔액의

日本語 (Japanese)
n. - 余り, 剰余
adj. - 余りの, 黒字の

idioms:

• surplus value    剰余価値

العربيه (Arabic)
‏(الاسم) الفائض , الفضله (صفه) فائض‏

עברית (Hebrew)
n. - ‮עודף, מותר, יתרה‬
adj. - ‮מיותר, יתר‬

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office surplus	Surplus Pda Battery
surplus rifles	software surplus inc