Additional Paid-in Capital, often abbreviated as APIC, refers to the excess amount investors pay over the par value of a company’s stock during an issuance. This financial metric is recorded in the equity section of the balance sheet and represents the additional funds contributed by shareholders beyond the nominal value of shares. Understanding the additional paid-in capital meaning is crucial for analyzing a company’s capital structure and shareholder equity.
CMA Prep Course
CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.
