capital, surplus and undivided profits
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undivided profits — Profits of a corporation which have neither been distributed as dividends nor carried to surplus account. Edwards v Douglas, 269 US 204, 70 L Ed 235, 46 S Ct 85. Surplus and undivided profits are the property of the corporation. As their names… … Ballentine's law dictionary
capital — the total owned and borrowed funds in a business. Glossary of Business Terms (1) Usually refers to the total of the equity accounts in a firm. For a bank, the equity accounts are common and preferred stock, surplus, and undivided profits. For… … Financial and business terms
undivided profits — Bank term for retained earnings. Bank profits from current as well as prior years that have neither been distributed to shareholders as dividends nor transferred to surplus. Corporate earnings accumulated over time. One of a corporation s equity… … Financial and business terms
capital investment — Acquisition price of a capital asset , Commissioner of Internal Revenue v. Rowan Drilling Co., C.C.A.Tex., 130 F.2d 62, 64, 65; capital stock, surplus and undivided profits, O Connor v. Bankers Trust Co., 159 Misc. 920, 289 N.Y.S. 252, 276; money … Black's law dictionary
capital investment — Acquisition price of a capital asset , Commissioner of Internal Revenue v. Rowan Drilling Co., C.C.A.Tex., 130 F.2d 62, 64, 65; capital stock, surplus and undivided profits, O Connor v. Bankers Trust Co., 159 Misc. 920, 289 N.Y.S. 252, 276; money … Black's law dictionary
surplus — sur·plus / sər ˌpləs/ n 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 … Law dictionary
invested capital — Literally, the money or property put into an enterprise. For the purpose of the wartime federal revenue acts, actual cash paid in, or the actual cash value of tangible property paid in, other than cash, for stock or shares in the corporation, or… … Ballentine's law dictionary
net capital stock — The difference between the total assets and the total liabilities of a corporation. It may be in the form of three items: (1) Capital, which represents the original amount contributed in money or property or services; (2) surplus, which… … Ballentine's law dictionary
Chemical Bank — This article is about the former bank headquartered in New York. For Chemical Bank in Michigan, see Chemical Financial Corporation. Chemical Bank Chemical Bank s logo from after their 1991 acquisition of Manufacturers Hanover until its purchase… … Wikipedia
France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… … Universalium
Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… … Universalium