Additionalpaid-in capital(APIC), also calledcapitalin excess ofpar value, is a measure of how muchmoneyinvestors have pumped into the company since inception in return forequity. The line item appears on thebalance sheet. How is Additional Paid in Capital calculated? Let's assume that Company ...
資本公積(Additional Paid In Capital) 既然有買貴了,當然也會有買便宜的時候,這種狀況叫做「資本公積」,中翻中就是公司不勞而獲的好處。 公司法規定,當發生以下五種狀況,要放在資本公積這個科目集中管理:股本溢價、資產重估價值、處分固定資產收益、企業合併所獲利益,以及受領捐贈所得……等。
资本公积(英文: Additional Paid-In Capital , APIC)又称为额外实收资本,代表股本的价值高于面值,也就是额外投入的资本、投资人支付高于股票面额的资金。 资本公积会列在资产负债表的「股东权益」项目中,代表公司从股东那里获得了超额现金。 股价第一次发行或是再次发行的时候,股本溢价会放到资本公积里,视为资本增加...
那剩余的,发行股价相对于面值的差额部分,就要记录在additional paid-in capital 里面 以上面的例子计算,就是 4*100 - 1 = 399这么多的金额计入additional paid-in capital 所以公司实际发行股票募集到的资金就是通过common stock和additional paid-in capital 这两个科目一起来反映的 讲义上是没有这块内容收录的,...
Additional Paid-In Capital (APIC) represents the value received in excess over the par value from issuances of preferred or common shares.
What Does Additional Paid In Capital Mean? Contents[show] What is the definition of additional paid-in capital?APIC is any payment received by a firm’s shareholders above thepar valueof thestock. The par value is usually very low, i.e. at $0.01, so that most of the amount paid in ...
The additional paid-in capital formula is: APIC = (Issue Price – Par Value)*Number of shares investors acquire Examples Let us consider the following examples to understand how to calculate additional paid-in capital: Example #1 Let’s take an example to understand APIC on the balance sheet ...
资本公积(Additional Paid In Capital, APIC)被称为额外实收资本，位于资产负债表的股东权益部分。股东权益代表公司资产，其中资金来源属于股东。股东权益主要包含股本、资本公积与保留盈余。股本是原始股东的出资，股票总数乘以股票面值，即股本；保留盈余则是公司将盈余转变成可运用资产的过程；资本公积则处理...
由上可知,capital reserve的范围要比additional paid-in capital广一些,后者仅指就公司发行的股份的面值超出其资本金的部分。 此外,我们一般所说的资本公积金指的都是前者capital reserve: 资本公积金是一种可以按照法定程序转为资本金的公积金,也可说是一种准资本金,是企业所有者权益的组成部分。其主要来源包括:投资...