Additional paid-in capital represents
A) the value of earnings not paid out as dividends.
B) the difference between contributed capital and earned capital.
C) the value of repurchased treasury stock.
D) the difference between par value and market value .

Question

Quizplus · Accepted Answer

Additional paid-in capital represents the amount investors have paid for shares above their nominal par value during public offerings or other forms of equity issuance. It does not relate to earnings, treasury stock, or the distinction between contributed and earned capital.

Additional Paid-In Capital Represents