earned surplus

noun | \ ˈsər-ˌpləs \ | sur·plus

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