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Business Definition for: additional paid-in capital
Dictionary of Accounting Terms
additional paid-in capital

excess received from stockholders over par value or stated value of the stock issued; also called contributed capital in excess of par. For example, if 1000 shares of $10 par value common stock is issued at a price of $12 per share, the additional paid-in capital is $2000 (1000 shares ¥ $2). Additional paid-in capital is shown in the stockholders' equity section of the balance sheet.

Dictionary of Finance and Investment Terms
additional paid-in capital
See also paid-in capital
Dictionary of Business Terms
additional paid-in capital
See also capital contributed in excess of par value
Related Terms:
paid-in capital

section of stockholders' equity that shows: (1) amount of stock a corporation has issued; (2) the premiums or discounts that have resulted from selling stock (paid-in capital in excess of par or stated value); (3) stock received from donations; and (4) the resale of treasury stock. Stockholders' equity consists of paid-in or contributed capital and retained earnings.

capital contributed in excess of par value

amount paid for stock above its stated par value, as shown in the owner's equity section of a balance sheet.

Referring Terms:
contributed capital in excess of par
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