Skip to content
Dictionary by pitch.dog
Assets, liabilities & equity · Working

Additional paid-in capital

Also called: APIC, share premium

ELI5

Equity contributed by shareholders above specified nominal or par amounts.

Used in conversation

“Can you walk me through how additional paid-in capital works in the model?”

Pitch context

You will see “Additional paid-in capital” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

Need an investor or company deck?

Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.

See how pitch.dog can help
Sources & evidence · 4

Direct term-level sources and supporting source families.