Paid-in capital, orcontributed capital, is the full amount of cash or other assets that shareholders have given a company in exchange for stock. Paid-in capital includes the par value of both common andpreferred stockplus any amount paid in excess. Additional paid-in capital, as the name im...
The additionalpaid-in capital(APIC) represents the excess amount paid in total by investors above thepar valueof a company’s shares. In other words, the additional paid-in capital is the amount that investors are willing to pay over the par value of the company’s shares. On thebalance s...
The term additional paid-in capital under U.S. GAAP corresponds to share premium under IFRSs. In an issuance of stock (common or preferred), additional paid-in capital results from the difference between the proceeds for contributed capital and the par value of shares. Under U.S. GAAP, ...
This essentially means that employees may postpone paying income taxes on this portion of their salaries until they withdraw the money upon retirement. With Roth IRAs and designated Roth accounts, the income taxes are paid at the time contributions are made, meaning they are notpretax contributions...
Stockholder's Equity is an item in the balance sheet which composed normally of common stock, retained earnings and paid in capital. It is the residual interest of the owners/stockholders over the assets after considering all liabilities.
capital offense Chicago Jury Project Civil Rights Act of 1964 confession and avoidance Copyright, International References in periodicals archive ? To qualify for the credit, the partnership, estate or trust must have paid the special additional tax for a tax year beginning on or after January 1,...
- Interest rate of 12%, paid at maturity. Kingswood is entering into an additional Facility Agreement with an affiliate of HSQ INVESTMENT LIMITED. Lindsey McMurray and Duncan Gerard are Non-Executive Directors of the Company and employees of Pollen Street Capital Limited ("Pollen Street") an affi...
classes G and H with his other overseas longterm businessincluding any additionalbusiness not defined in the Ordinance. legco.gov.hk legco.gov.hk 第㆕,授權保險業監督批准保險㆟將其香港的長期業務(不包括 G 及 H 類別)與 其在海外的其他長期業務(包括保險公司條例並無界定的業務)合併。
Applicable Indebtednesshas the meaning specified in the definition of “Weighted Average Life to Maturity.” Related Indebtednessmeans any and all indebtedness paid or payable by Borrower to Administrative Agent or any Lender pursuant to any Loan Document other than any Note. ...
31 DIVIDENDS Half-year ended 30 June 2006 2005 Paid in the period 12 Under PRC Company Law and the Bank's Articles of Association, the net profit after tax as reported in the PRC statutory financial statements can only be distributed as dividends after allowances for the following: (i) ...