Surplus Sources: Top 8 Sources of Surplus | Financial Management

This article throws light upon the top eight sources of surplus. The sources are: 1. Earned Surplus 2. Capital Surplus 3. Surplus from Unrealised Appreciation of Assets 4. Surplus from Realised Appreciation of Assets 5. Surplus from Mergers, Consolidations and Reorganisations 6. Surplus from Reduction of Share Capital 7. Surplus from Secret Reserves 8. Paid-in-surplus. Source # 1. Earned Surplus: [...]