Earned surplus

Accumulated depreciation, Accrual of discount, Amortization of premium, At par, All or any part, At best, At call, Accrued dividend, Accumulated dividend, Accumulated earnings tax, Accumulated earnings, All-risks coverage, At risk, Abstract of title, Action to quiet title, As is, Assignment to creditors, Attorney in fact, Assignment of mortgage, A shares, At the money, Across the board, Additional paid-in capital, Ad valorem, Against the box, At the bell, At the close, At the figure, At the full, At the market, At the opening order, Away from the market, Back pay, Below the line, Book profit, Books of final entry, Books of original entry, Banking Act of 1933, Bid-to-cover ratio, Bureau of Public Debt, Brought over the wall, Buy the book, Basic earnings per share, Balance of payments, Board of Governors, Business cycle, Breaking the syndicate, Bill of exchange, Bill of sale, Breach of trust, By the book, Bailing out, Business credit, Business finance companies, Back-end load, B shares, Blow-off top, Breadth-of-market theory, Beat the gun, Cash earnings, Cost Of Goods Sold, Cost of sales, Current debt, Call, Call date, Called away, Called bond, Call price, Call protection, Call risk, Certificate of Participation, Convertible debt, Call money rate, Closed out, Code of procedure, Cash dividend, Cumulative dividend, Capitalization of income, Cost of Living Adjustment, Cost-of-living index, Council of Economic Advisers, Chasing the market, Cheapest to deliver, Chicago Board of Trade, Cost-of-living rider, Certificate of stock, Cost of carry, Certificate of title, Cancellation of debt, Cash-out refinancing, Certificate of Claim, Closed-end credit, Consumer debt, Cost of debt capital, Cost of funds, Crowding out, Closed-end fund, Closed-end investment company, Core holding, C shares, Call option, Call ratio backspread, Call swaption, Class of options, Close to the money, Covered call, Certificate of Occupancy, Cash or Deferred Arrangement, Class A Shares, Class B Shares, Crash of 1929, Crash of 1987, Coefficient of determination, Certificate of delivery, Close a position, Close out, Cornering the market, Curbs in, Curbs out, Debt service coverage, Direct profit, Deposit in transit, Date of issue, Date of payment, Debt, Debt capital, Debt-equity swap, Debt financing, Debt limit, Debt market, Debt shelf, Division of Enforcement, Division of Investment Management, Division of Market Regulation, Do Not Reduce, Date of record, Dividend clawback, Dividend clientele, Dividend discount model, Dividend in arrears, Dividend payout ratio, Dividend rate, Dividend Reinvestment Plan, Dividend requirement, Dividend rollover plan, Desk (the), Division of labor, De-escalation clause, De facto, Doing business as, Durable Power of Attorney, Date of maturity, Debt consolidation, Debtor in possession, Debtor-in-possession financing, Debt retirement, Debt service, Deed of Release, Deed of Trust, Discharge of bankruptcy, Discharge of lien, Deep in the money, Deep out of the money, Deed of Surrender, Department of Housing and Urban Development, Dogs of the Dow, Dow dividend theory, Depth of market, Earning asset, Earnings report, Effective debt, Eurodollar certificate of deposit, Escrowed to maturity, Either-or order, Earnings yield, E-mini, Exchange of spot, Ex-all, Employee Retirement Income Security Act of 1974, First In First Out, First call date, Flight to quality, Flow of funds, Federal Call, Fill or kill, Forward P/E, Fully diluted earnings per share, Factors of production, Favorable balance of trade, Foreign Debt, Front-end load, Form S-1, Fair Debt Collection Practices Act, Funded debt, Family of funds, Fund of funds, Free right of exchange, Federal ID Number, Gross profit, Gross profit margin, G-7, Gross National Debt, G-8, Gather in the stops, Hart-Scott-Rodino Act of 1976, Hit the bid, House call, House of issue, Holder in due course, Hang out loan, Home equity debt, Home equity line of credit, Hammering the market, Held at the opening, Holding the market, In escrow, Invested capital, In-house, Investment Advisor Act of 1940, Investment Company Act of 1940, Indicated dividend, In line, Insider Trading sanctions Act of 1984, Internal Rate of Return, Indication of interest, In intestacy, In play, In-process research and development, I/O strip, In-service withdrawal, Imbalance of orders, In and out, In sympathy, In the tank, Jumping the gun, Junior debt, Knock-out option, Last In First Out, Lender of last resort, Law of one price, Lending at a rate, Look-through earnings, Law of demand, Law of supply, Long-term debt, Letter of comment, Line of credit, Loan-to-cost, Loan-to-value, Lock-in, Leading the market, Locked in, Long-term gain or loss, Level I quotes, Mezzanine debt, Maintenance call, Make a market, Margin call, Mark-to-market, Medium of exchange, Marginal propensity to consume, Monetizing debt, Money at call, Mortgage debt, Net profit, Net profit margin, Negotiable certificate of deposit, Negotiable Order of Withdrawal, Notice of Sale, National Association of Securities Dealers, National Association of Securities Dealers Automated Quotations system, No limit order, No quote, Normalized earnings, National Debt, No-Fault, No-Action Letter, No-lien affidavit, Nonrecourse debt, Notice of Default, No-load, Naked call, National Association of Real Estate Investment Trusts, No-load stock, No book, Off-balance-sheet financing, Off the books, Office of Thrift Supervision, Out-of-favor, Over-the-Counter, Off-floor order, Or better, Omitted dividend, Optional dividend, Operating profit margin, Opinion of title, On-the-spot loan, Open-end credit, Open-end mortgage, Open-end fund, Open-end management company, Out of the money, Open-end lease, Overlapping debt, Off-board, On the opening, Pooling of interests, Pre-depreciation profit, Pre-tax profit margin, Profit, Profit and loss statement, Profit margin, Pro forma, Payment-in-kind security, Preferred debt, Price Value of a Basis Point, Provisional call feature, Participating dividend, P&L, Primary earnings per share, Profit warning, Peace dividend, Private debt, Power of Attorney, Paid, Paid up, Prioritization of debt, Profit-sharing, Paid-in capital, Paid-in surplus, Private Investment in Public Equity, Preservation of capital, Patronage dividend, Profit ratio, Painting the tape, Paper profit, Priced out, Profit-taking, Put/call ratio, Return of capital, Return on Invested Capital, Reading the tape, Regulation D, Regulation G, Regulation T, Regulation U, Round of funding, Rules of Fair Practice, Rate of exchange, Reciprocal of European terms, Recast earnings, Retained earnings, Reduced paid-up insurance, Regulation A, Right of first refusal, Right of rescission, Right to Know, Revolving line of credit, Right of recourse, Rule of 78, Right of redemption, Retirement Equity Act of 1984, Risk/return trade-off, Rate of return, Realized profit, Real rate of return, SG&A, Sight letter of credit, S&L, Sovereign debt, Segregation of securities, Sell the book, Special dividend, Stock dividend, Standard of living, Second-to-die insurance, Severally but not jointly, Statute of Limitations, Satisfaction of debt, Senior debt, Subordinated debt, Staggered board of directors, Selling the spread, Special use property, Selling short against the box, Shorting against the box, S Corporation, Short-term gain or loss, Sin tax, Subchapter M, Subchapter S Corporation, Schedule C, Securities Act of 1933, Securities Acts Amendments of 1975, Securities Exchange Act of 1934, Seek a market, S&P phenomenon, Stopped out, T-Bill, Term to maturity, Take a position, Trailing P/E, Tenancy by the entirety, TED spread, Truth in Lending, Tenancy at will, The Street, Timing the market, Taxpayer Relief Act of 1997, Tax Reform Act of 1986, Tax Reform Act of 1993, Trading profit, Top out, Take a bath, U.S. Government Agency Security, U.S. Savings Bond, U.S. Treasury, U.S. Treasury Bill, U.S. Treasury Bond, U.S. Treasury Note, U.S. Treasury Securities, Underlying debt, Unpaid dividend, Unappropriated profit, Uncovered call, Unit of trade, Unit of trading, Unrealized profit, Waiver of premium, When, as, and if issued, X or XD, Year-To-Date, Yield to call, Yield to maturity, Yield to worst, Y shares