capital surplus reserve

基本解释

Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入资本，资本公积金、余公积金和未分配利润的各个项目，应当在会计报表中分列列示。
Article 17 In case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
第十七条对投资者实际缴付的出资超出注册资本的差额（包括股票溢价），企业应当作为资本公积管理。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as"Reserve Funds of Capital Surplus".
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。

When banks become members of the Federal Reserve System, which is mandatory for national banks and voluntary for state banks, they have to purchase stock in their local Federal Reserve Bank equal to six percent of their own capital and surplus.
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