Dictionary of Business Terms: donated surplus
donated surplus
shareholders' equity account that is credited when contributions of cash, property, or the firm's own stock are freely given to the company; also termed donated capital.
Dictionary of Finance and Investment Terms: donated surplus
donated surplus
shareholder's equity account that is credited when contributions of cash, property, or the firm's own stock are freely given to the company. Also termed donated capital. Not to be confused with contributed surplus or contributed capital, which is the balances in capital stock accounts plus capital contributed in excess of par or stated value accounts.
