Additional Paid-In Capital

Business, Legal & Accounting Glossary

Definition: Additional Paid-In Capital


Quick Summary of Additional Paid-In Capital


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.



What is the dictionary definition of Additional Paid-In Capital?

Dictionary Definition


Pertaining to U.S. accounting; Additional Paid-In Capital is the excess capital received from stockholders over the par value of an issued stock.


Full Definition of Additional Paid-In Capital


“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.


Synonyms For Additional Paid-In Capital


capital reserves, additional paid in capital, reserve capital, pools of capital, capital appropriation, APIC

Cite Term


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https://payrollheaven.com/define/additional-paid-in-capital/
Modern Language Association (MLA):
Additional Paid-In Capital. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. December 01, 2020 https://payrollheaven.com/define/additional-paid-in-capital/.
Chicago Manual of Style (CMS):
Additional Paid-In Capital. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/additional-paid-in-capital/ (accessed: December 01, 2020).
American Psychological Association (APA):
Additional Paid-In Capital. PayrollHeaven.com. Retrieved December 01, 2020, from PayrollHeaven.com website: https://payrollheaven.com/define/additional-paid-in-capital/

Definition Sources


Definitions for Additional Paid-In Capital are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 18th April, 2020 | 83 Views.