Additional Paid-In Capital
View All TermsCapital that a company raises in a financing round in excess of the capital's par value. The account represents 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.
Additional Paid-In Capital is calculated as
Additional Paid-In Capital = (Issue Price - Par Value)*{Shares Outstanding}
Survey
We'd love to learn more about your experiences on GuruFocus.com and how we can improve!
Take Survey
Follow Us
Disclaimers