Additional Paid-in Capital: What It Is, Formula, and Examples
2024-07-06 18:11Additional Paid In Capital: Additional paid-in-capital represents the excess paid by an investor over and above the par-value price of a stock issue and is often included in the contributed ...
資本公積是什麼？如何查詢？對配息有什麼影響？ - Mr.Market市場先生
資本公積(Additional Paid In Capital , APIC)分類在資產負債表的股東權益項目中，股東權益主要就是在講股本、資本公積、保留盈餘這3大項目，這篇文章市場先生介紹資本公積：是什麼？資本公積、保留盈餘(Retained Earnings)有什麼不同？資本公積對配息有什麼影響？
APIC (Additional Paid-In Capital) - Definition, Formula
APIC = ($25 - $0.0001) * 9,625,000. APIC = $240,624,037.50. Therefore, the cash collected as a result of additional paid-in capital at IPO attributed to common stock was approximately $240.6 million. The par value is a mere $962.50. APIC in Financial Statements
APIC Accounting: Your Guide to Additional Paid-In Capital
APIC = $9,000 = $10,000 total proceeds - $1,000 total par value. Or using the formula provided above, we'll have: APIC = (10 - 1) x 1,000 = 9 x 1,000 = $9,000. This $9,000 is recorded as APIC in the company's financial statements, reflecting the additional capital raised beyond the nominal value of the shares.
Additional Paid-In Capital (APIC) - Formula, Definition, and Example
APIC can also be affected by other transactions, such as the issuance of preferred stock or the exercise of stock options. Tesla Additional Paid-In Capital. Let's take a look at Tesla's Additional Paid-In Capital. Here's Tesla's 2022 10-K. You can see that it has $3 million Par Value and $32,177 million Additional Paid-In Capital.
5.10 Additional paid-in capital - Viewpoint
APIC may be shown as a separate caption in the equity section of the balance sheet or combined with the related stock caption. 5.10.1 Notes received for common stock. A reporting entity may receive a note, rather than cash, as a contribution to its equity. The note may be for the sale of common stock or a contribution to paid-in capital.
Additional Paid-In Capital Accounting (APIC) Guide - Balancing Everything
The accounting for stock sale with APIC on the company's balance sheet is as follows: the one million generated from the par value will be itemized as paid-in capital (PIC), and the $14 million excess as additional paid-in capital. APIC accounting on the balance sheet is always shown separately under the shareholder's equity section.
Additional Paid-In Capital: What It Is, Formula, And Examples
APIC's role as a harbinger of financial stability and growth becomes evident as it takes center stage in the equity realm. This infusion of funds, derived from investor enthusiasm, bolsters shareholders' equity, reinforcing the company's capacity to weather uncertainties and seize opportunities. As APIC becomes a defining force within the ...
What Is APIC In Accounting | LiveWell
APIC (Additional Paid-In Capital) is a crucial component of corporate accounting that represents the additional capital invested by shareholders above the par value of a company's stock. It plays a vital role in the financial world, providing insights into a company's financial health, capital structure, and investor sentiment. ...
資本公積是什麼？公積配股的公司值得投資嗎？資本公積轉增資是好是壞？ - StockFeel 股感
資本公積（Additional Paid-In Capital，APIC）又稱「額外實收資本」，是企業收到的資金超過股票面額的部分，代表公司額外的價值。 資本公積在資產負債表的股東權益中可以找到，而常見資本公積包含 股本溢價 、 資產重估增值 、 處分固定資產利益 、 企業合併 ...
什麼是額外實收資本 (apic)？ 額外實收資本 (apic) 是一個會計術語，指投資者支付的金額超過股票面值價格。. apic 通常被稱為"超過面值的出資"，當投資者在首次公開募股(ipo) 階段直接從公司購買新發行的股票時，就會發生 apic。 apic，在股東權益(se) 部分中逐項列出資產負債表，被視為公司的獲利 ...
What is APIC in accounting? - Blog FAQ (2024 Edition) - NCESC
APIC or Additional Paid-in Capital in accounting is a common term used in financial reporting, especially by publicly-traded companies. It refers to the amount of money or value of assets paid in by shareholders above the par value of the stock. It is a crucial element in determining the equity section of the balance sheet for these firms and ...
APIC Accounting : Meaning,Working,Accounting Process,Benefits & More
In accounting terms, APIC stands for Additional paid-in Capital. And it is an additional amount the investors are ready to pay above the par value of the stock. Therefore, the Issuance of APIC share capital occurs at the time of Initial Public Offerings (IPO) or Follow on Public Offer (FPO). In other words, it is a difference between the bidding values per share, bided by the investors, and ...
基本概念. 實收資本 = A + B A = 股份資本（股本 = 普通股本 + 優先股本） B = 資本公積 （ 英语 ： Capital surplus ） （資本公積 = 額外實收資本） 額外實收資本. 額外實收資本（英語： Additional Paid-in capital, APIC)，可被視為「超過面值的出資」；當投資者在首次公開募股階段直接從公司購買新發行的股票時 ...
What is APIC in accounting? - Zippia
APIC in accounting is additional paid-in capital (APIC), which points to the excess amount of money that an investor has paid that is over the par value of a stock. APIC can also be referred to as capital over par value or contributed capital over par. This happens when an investor purchases stock shares from a company during that company's IPO ...
會計上，"本錢" 和 "保留盈餘"、"其它權益" 必須嚴格區分。 ﹣﹣﹣ 文/邦尼，會計教育工作者，「白話會計」部落格主筆，以白話方式分享基礎會計學的點點滴滴。 如果你喜歡這篇文章，請加入台灣會計記帳網粉絲團，幫忙按讚或分享財務善知識與善觀念。
6.3 Mathematics of the Indirect Method | Learning Accounting
Let CS&APIC denote Common Stock and Additional Paid-in Capital and RE denote Retained Earnings. We have: ΔE O = ΔCS&APIC O + ΔRE O. Now note that ΔRE O = Net Income. That is, the Retained Earnings account works like this: Declaring dividends is a financing activity, so only the earning of Net Income is a change in Retained Earnings due to ...
Additional Paid-in Capital 额外实收资本
额外实收资本 (APIC) 如何运作. 在首次公开募股期间，公司有权为其股票设定其认为合适的任何价格。同时， 投资者 可以选择支付高于该宣告的股价票面价值的任何金额，从而产生APIC。 让我们假设在IPO阶段，XYZ Widget公司发行了100万股股票，每股面值1美元，投资者以高于面值的2美元、4美元和10美元 ...
三大報表其實不難!Part 2：資產負債表 | 股感知識庫Stockfeel | LINE TODAY
股東權益 -2：資本公積（Additional Paid In Capital, APIC） ... 朋友已經對資產負債表中幾個重要的會計科目有所理解。現在，讓我們一起來看看由這些會計項目計算出來的幾個超重要的資產負債表相關財務比率，並探究這些數字背後所代表的涵意! ...
基本概念 [編輯]. 實收資本 = A + B A = 股份資本（股本 = 普通股本 + 優先股本） B = 資本公積 （ 英語 ： Capital surplus ） （資本公積 = 額外實收資本） 額外實收資本 [編輯]. 額外實收資本（英語： Additional Paid-in capital, APIC)，可被視為「超過面值的出資」；當投資者在首次公開募股階段直接從公司購買新 ...
额外实收资本 (APIC) 如何运作. 在首次公开募股期间，公司有权为其股票设定其认为合适的任何价格。同时，投资者可以选择支付高于该宣布的股价面值的任何金额，从而产生 APIC。 让我们假设 XYZ Widget 公司在 IPO 阶段发行 100 万股股票，每股面值 1 美元，投资者以高于面值 2 美元、4 美元和 10 美元的 ...
APIC 会计：定义和重要性. APIC（即额外实收资本）对于公司的财务结构至关重要。. 它代表投资者愿意为高于这些股票宣布的"面值"的股票支付的额外金额。. 本质上，当股票以高于面值的价格出售时，差价被视为 APIC。. 这些额外资本可以成为公司财务健康的 ...
會計新鮮人必看｜會計專有名詞中英文對照表&科目英文縮寫，不怕看不懂會計科目 - TC Sharing
會計科目對公司營運非常重要，類似於公司的體脂檢測，能清楚了解費用來源、使用方式以及資金運用。. 會計科目能夠幫助公司節省成本、運用資金以及查核業績等。. 會計用詞中英文對照表包括了資產、負債、權益、收入、費用等常見詞彙。. 會計英文科目 ...