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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  • Paid in capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Additional Paid In Capital — A value that is often included in the contributed surplus account in the shareholders equity section of a company s balance sheet. The account represent the excess paid by an investor over the par value price of a stock issue. Additional paid in… …   Investment dictionary

  • additional paid-in capital — In the USA, the excess received from stockholders over the par value of the stock issued …   Accounting dictionary

  • Capital surplus — is an accounting term which frequently appears as a balance sheet item as a component of shareholders equity. Capital surplus is used to account for any funds the issuing firm has received over and above the par value of the common stock. It may… …   Wikipedia

  • paid-in surplus — ˈ ̷ ̷| ̷ ̷ noun Etymology: from past participle of pay in : surplus resulting from sale or exchange of capital stock at amounts in excess of par or stated value compare capital surplus * * * Accounting. surplus paid in by purchasers of stock… …   Useful english dictionary

  • paid-in surplus — The amount paid for the stock of a corporation in excess of its par or stated value. See capital (capital surplus), paid in capital; surplus (paid in surplus) …   Black's law dictionary

  • premium on capital stock — In the USA, the excess amount received from stockholders over the par value of the stock issued. The premium account is shown in the balance sheet under the paid in capital section of stockholders equity and should not be regarded as income …   Accounting dictionary

  • ИЗЛИШЕК — SURPLUSПревышение доходов предприятия за текущий отчетный период над всеми издержками, расходами, процентными платежами и дивидендами, т. е. та сумма, к рая может быть использована в следующем отчетном периоде (чистая прибыль) ; или накопленная… …   Энциклопедия банковского дела и финансов

  • 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

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

  • international payment and exchange — ▪ economics Introduction international exchange also called  foreign exchange        respectively, any payment made by one country to another and the market in which national currencies are bought and sold by those who require them for such… …   Universalium

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