More terms
Additional Paid-in Capital
Equity contributed by shareholders above the stock's par value, generally measured as issued shares multiplied by the amount paid above par.
What traders should verify
For Additional Paid-in Capital, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Additional Paid-in Capital is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.