D Share Surplus means the net assets of the Company attributable to the D Shares (including, for the avoidance of doubt, any income and/or revenue arising from or relating to such assets) less such proportion of the Company’s liabilities, including the fees and expenses of liquidation or return of capital (as the case may be), as the Directors or the liquidator (as the case may be) shall reasonably allocate to the assets of the Company attributable to the D Shareholders.
Examples of D Share Surplus in a sentence
The amount of share premium received by the company is shown in the company’s Balance Sheet under the heading: A) Capital Reserve B) Reserves and Surplus C) Contingent Reserve D) Share Surplus 98.