Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. also called retained earnings or accumulated earnings or unappropriated profit.
Related information about earned surplus:
- What is earned surplus? definition and meaning
 Definition of earned surplus: Earnings not paid out as dividends but instead   reinvested in the core business or used to pay off debt. also called retained   earnings ...
 
- Earned Surplus - Financial Dictionary - The Free Dictionary
 The amount of a publicly-traded company's post-tax earnings that are not paid in   dividends. Most earnings retained are re-invested into the company's ...
 
- Earned Surplus Definition & Example | InvestingAnswers
 We explain the definition of Earned Surplus, provide a clear example of how it   works and explain why it's an important concept in business, finance & investing.
 
- Balance Sheet and Earned Surplus Tests for Dividends - Big ...
 Most states restrict distributions to the owners in the form of dividends or stock   redemptions to the corporation's "earned surplus." This account will always be ...
 
- Earned surplus | Business Pundit
 Earned surplus refers to a company's earnings which are not distributed as   dividends, but are instead allocated for reinvestment in the business. The money.
 
- Earned surplus - Merriam-Webster Online
 the net accumulated balance of earnings of a corporation that remains after   deducting losses, distributions to stockholders, and transfers to capital stock ...
 
- earned surplus - Insurance Glossary
 earned surplus - Funds earned by an insurance company (including captives and   risk retention groups (RRGs)) after all losses and expenses have been paid.
 
- WAC 284-13-160: Definition of "earned surplus."
 (1) As used in RCW 48.08.030(1), "earned surplus" means that part of surplus   that represents net earnings, gains, or profits, after deduction of all losses, that ...