the historical growth of the company's surplus account.

Hybrid surplus – a new surplus account to capture gains from the sale of foreign affiliate shares;

26(7) A corporation at any time may, subject to subsection (5), add to a stated capital account any amount it credited to a retained earnings or other surplus account.

(6) Subject to subsections (4) and (5), a provincial corporation may add to a stated capital account any amount it has credited to a retained earnings or other surplus account.

an appropriation of retained earnings or other surplus account for the future decline in value of an asset.