1 Paid-in capital: the actual amount capital paid-in by the shareholders or the investors.

2 Common stock is paid-in capital. It is regarded as the permanent capital of the business because it is not subject to withdrawal by the stockholders.

3 The additional paid-in capital does not represent a profit to the corporation.

4 The asset losses uncovered in the reorganization of the enterprise shall be offset with the undistributed profits, surplus reserve, capital reserve and paid-in capital in turn.

5 In the event that the accumulated legal reserve equals or exceeds a Bank's paid-in capital, the foregoing provision shall not apply.

6 The asset losses checked in the reorganization of the enterprise shall, upon approval, be offset with the undistributed profits, surplus reserve, capital reserve and paid-in capital in turn.

7 After - tax gain on disposal of fixed assets transferred to additional paid-in capital.

8 When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .

9 It is part of the invested capital and it is added to the capital stock in the balance sheet to show the total paid-in capital .

10 The newly - signed contractual foreign investment realized recovery growth and the actually paid-in capital maintained to grow.

11 Thus,[www.Sentencedict.com] the dividend returns to stockholders all or part of paid-in capital investment.

12 Article 21 The operating fund of a loan company shall include paid-in capital and borrowed money from the investor.

13 For no-par stock with a stated value, an appropriate title-for example, paid-in capital in excess of stated value- describes the difference.

14 It initially takes the form of stock at par, or stated, value plus additional paid-in capital.