surplus
1 a : an amount that remains when a use or need is satisfied
b : an excess of receipts over disbursements
c : the value of assets after subtracting liabilities
2 : an excess of the net worth of a corporation over the par value of its capital stock compare
undivided profits capital surplus : all surplus other than earned surplus
earned surplus : the surplus that remains after deducting losses, distributions to stockholders, and transfers to capital stock accounts
paid-in surplus : surplus resulting from the sale of stock at amounts above par