additional paid-in capital


additional paid-in capital
фин. эмиссионный доход (доход, полученный при размещении нового выпуска акции по цене, превышающей номинальную или объявленную стоимость)
Syn:
See:

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дополнительный оплаченный капитал; см. capital contributed in excess of par value;
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оплаченная часть дополнительного акционерного капитала
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Дополнительно оплаченная часть акционерного капитала
. Equity contributions to a corporation in excess of the amount of capital stock. See Owner's Equity, below. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "additional paid-in capital" в других словарях:

  • Additional Paid In Capital — A value that is often included in the contributed surplus account in the shareholders equity section of a company s balance sheet. The account represent the excess paid by an investor over the par value price of a stock issue. Additional paid in… …   Investment dictionary

  • additional paid-in capital — In the USA, the excess received from stockholders over the par value of the stock issued …   Accounting dictionary

  • Paid in capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • 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

  • Capital Surplus — Equity which cannot otherwise be classified as capital stock or retained earnings. It s usually created from a stock issued at a premium over par value. Capital surplus is also known as share premium (UK), acquired surplus, donated surplus, paid… …   Investment dictionary

  • capital account — A term used in accounting to describe the equity of a business. In a partnership, each partner has a capital account which represents his contribution or investment in the partnership. In a corporation, the capital account represents the amount… …   Black's law dictionary

  • Capital Metropolitan Transportation Authority — Infobox Public transit name = Capital Metropolitan Transportation Authority imagesize = 150px locale = Austin, Texas transit type = Bus, Bus Rapid Transit, Commuter Rail began operation = 1986 system length = lines = stations = nine commuter rail …   Wikipedia

  • Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… …   Wikipedia

  • capital contribution — n: a contribution of funds or property to the capital of a business by a partner, owner, or shareholder ◇ Under the Internal Revenue Code, a capital contribution is generally excluded from a company s gross income, unless it is a loan from a… …   Law dictionary

  • Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

  • Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… …   Wikipedia

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