- *equity that has been issued and paid in cash. There are several aspects of paid-in capital, including (i) the *par value of *common stock, (ii) a *premium (definition 2), and (iii) common stock received from donations.
Auditor's dictionary. 2014.
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paid-in capital — capital received from investors in exchange for stock, but not stock from capital generated from earnings or donated. This account includes capital stock and contributions of stockholders credited to accounts other than capital stock. It would… … Financial and business terms
paid-up capital — also paid up share capital ➔ capital * * * Used to describe shares issued by a company for which the company has received full nominal value in payment, whereas callable capital is that part of a share for which the company has not received… … Financial and business terms
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Paid In Capital — The amount of capital paid in by investors during common or preferred stock issuances, including the par value of the shares themselves. Paid in capital represents the funds raised by the business from equity, and not from ongoing operations.… … Investment dictionary
Paid-Up Capital — The amount of a company s capital that has been funded by shareholders. Paid up capital can be less than a company s total capital because a company may not issue all of the shares that it has been authorized to sell. Paid up capital can also… … Investment dictionary
paid-in-capital — Money or property given to a corporation in exchange for the corporation s capital stock; as distinguished from capital obtained from the earnings of or donations to the corporation. See also surplus (paid in surplus) + paid in capital Amount… … Black's law dictionary
paid-up capital — /ˌpeɪd ʌp kæpɪt(ə)l/, paid up share capital /ˌpeɪd ʌp ʃeə ˌkæpɪt(ə)l/ noun an amount of money paid for the issued capital shares (it does not include called up capital which has not yet been paid for) … Dictionary of banking and finance
paid-up capital — /peɪd ʌp ˈkæpətəl/ (say payd up kapuhtuhl) noun the amount of a company s capital which has been issued to shareholders. Also, issued capital … Australian English dictionary
paid-up-capital — the total capital of a company. It comprises both shares issued for cash or for acquisition of assets and bonus shares. Glossary of Business Terms … Financial and business terms