additional paid-in capital

additional paid-in capital
 дополнительный капитал; капитал, полученный сверх номинальной или объявленной стоимости выпущенных акций; также наз. [lang name="English"]capital in excess of par (or stated) value, в Великобритании - [lang name="English"]share premium.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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