Business, Legal & Accounting Glossary
Additional Paid-In Capital (APIC) is the value of share capital above its stated par value and on the balance sheet is an accounting item under Shareholders’ Equity.
Pertaining to U.S. accounting; Additional Paid-In Capital is the excess capital received from stockholders over the par value of an issued stock.
“Additional paid-in capital” or APIC refers to amounts or capital paid for stock in excess of its par value or stated value.
In other words, capital contributed to a corporation by investors in excess of the par value of the capital stock.
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This glossary post was last updated: 18th April, 2020 | 83 Views.