Translation of "capital surplus" into German
Kapitalüberschuss, Reserven are the top translations of "capital surplus" into German.
capital surplus
noun
grammar
(accounting) A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for. [..]
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Kapitalüberschuss
noun masculineSuch a capital surplus is not contrary to the Treaty if it is not used to cross-subsidise TV2's commercial activities.
Ein solcher Kapitalüberschuss verstoße nicht gegen das Abkommen, sofern das Kapital nicht zur Quersubventionierung der kommerziellen Aktivitäten von TV2 eingesetzt werde.
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Reserven
noun
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