Subchapter 11 Methods of Entry of Statements of Consolidated Surplus

Article 72. Entries of Sections of Statement of Consolidated Surplus. The statement of consolidated surplus, concerning items listed hereunder, must have entries with items with names showing the said items, in accord with the said classifications.

i. The term beginning balance of other surplus or term beginning deficit balance.

ii. The increase in other surplus or the decrease in the deficit (excluding term net profit or term profit. Hereinafter the same)

iii. The decrease in other surplus or the increase in deficit (excluding term net loss or term loss. Hereinafter the same)

iv. The term net profit or term profit, or the term net loss or term loss.

v. The term end other surplus balance or the term end deficit balance.