Dictionary : Additional Paid In Capital
A value that is often included in the contributed surplus account in the shareholders' equity section of a company's balance sheet. The account represent the excess paid by an investor over the par-value price of a stock issue.
Additional paid-in-capital can arise from issuing either preferred or common stock.
See other terms from our Dictionary:
# | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z