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.
To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.
Definitions for Additional Paid-In Capital are sourced/syndicated and enhanced from:
This glossary post was last updated: 18th April, 2020 | 73 Views.