Additional Paid-In Capital (APIC)
Additional paid-in capital records amounts shareholders paid above par or stated value when shares were issued.
Paid-in capital, additional paid-in capital, and share premium terms.
Paid-In and Share Premium Capital covers debt-equity mix, share capital, leverage, capitalization, reserves, preferred or hybrid capital, recapitalizations, payouts, and capital-maintenance concepts.
Use these pages when a financing choice changes leverage, dilution, legal capital, reserve capacity, creditor protection, shareholder payouts, or debt capacity. It sits inside Paid-In, Called-Up, and Subscribed Capital, so readers can move up when the broader company-finance context matters.
Use the table below to choose the narrower corporate-finance branch before applying a term to a model, board memo, financing analysis, transaction review, or risk assessment. Move into the term page when the evidence source, calculation, agreement, filing, account, or governance right matters.
| Area | Use it for |
|---|---|
| Additional Paid-In Capital (APIC) | Additional paid-in capital records amounts shareholders paid above par or stated value when shares were issued. |
| Paid-In Capital | Paid-in capital is the amount shareholders contributed to a company through share purchases and related equity issuances. |
| Share Premium | Share premium is the amount received for issued shares above their nominal or par value. |
Capital-structure content is educational and does not provide investment, legal, tax, accounting, or financing advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Additional paid-in capital records amounts shareholders paid above par or stated value when shares were issued.
Paid-in capital is the amount shareholders contributed to a company through share purchases and related equity issuances.
Share premium is the amount received for issued shares above their nominal or par value.