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Title: Section 451.14 - Additional (paid-in) capital

451.14 Additional (paid-in) capital. (a) Contributions of corporate stockholders credited to accounts other than capital stock.

(b) Sources:

(1) an excess over par or stated value received from the sale or exchange of capital stock;

(2) an excess of par or stated value of capital stock reacquired over the amount paid therefor; or

(3) an excess from recapitalization, often displayed on the balance sheet as a separate item or in combination with par or stated value and designated paid-in capital.

(c) known also as paid-in surplus.


VOLUME D (Title 10)