Noun
じょうよきん
会社の利益剰余金を資本金に振替えるつもりです。
We intend to transfer the company’s earned surplus into capital.
Surplus of surplus money is still a surplus. There's just too much money everywhere!
This is a jukugo word that uses the on'yomi readings of the kanji. You should be able to read this on your own.