paid-in capital

paid-in capital definition - finance
Equity listed on a companyÂ’s balance sheet that is above the amount of equity that is listed at par value, which is usually $1. Paid-in capital is calculated by subtracting the par value of equity from the amount of money that actually was raised by a stock issue. Also called additional paid-in capital, capital surplus, or capital in excess of par value.

Webster's New World Finance and Investment Dictionary Copyright © 2003 by Wiley Publishing, Inc., Indianapolis, Indiana.
Used by arrangement with John Wiley & Sons, Inc.

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