Share Capital & APIC


  • Id: bs_sh_cap_and_apic
  • Type: fundamentals
  • Subtype: balance_sheet
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “share capital & APIC”, “money raised by issuing shares”, “par value and excess value of shares”, “share capital and additional paid-in capital”, “nominal and premium value of shares”


Share capital and additional paid-in capital are components of shareholders’ equity that represent the amount of money raised by issuing shares of stock. Share capital is the nominal or par value of the shares issued, which is usually a small amount per share. Additional paid-in capital (APIC) is the excess amount of money received over the par value of the shares. For example, if a company issues 100 shares of common stock with a par value of $1 per share and sells them for $10 per share, its share capital is $100 and its APIC is $900. Share capital and APIC reflect the initial contribution of shareholders to the company’s equity.