Illinois Compiled Statutes 205 ILCS 620/1-5.10 – “Surplus” means the aggregate of (i) amounts paid in excess of the …
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“Surplus” means the aggregate of (i) amounts paid in excess of the par value of capital stock and preferred stock; (ii) amounts contributed other than for capital stock and preferred stock and allocated to the surplus account; and (iii) amounts transferred from undivided profits.