paid-in capital in excess of par value

paid-in capital in excess of par value
эмиссионный доход

в практике США этим термином обозначается разница между суммой, полученной от выпуска акций, и их номинальной стоимостью (par value). Также contributed capital


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Дополнительный капитал — капитал, полученный за счет дополнительной эмиссии акций предприятия или продажи акций сверх их номинальной стоимости. По английски: Additional capital Синонимы: Дополнительный оплаченный капитал Синонимы английские: Additional paid in capital,… …   Финансовый словарь

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