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Capital that a company raises in a financing round in excess of the capital's par value. The account represents the excess paid by an investor over the par-value price of a stock issue. Additional paid-in-capital can arise from issuing either preferred or common stock.
Additional Paid-In Capital is calculated as
|Additional Paid-In Capital||=||(Issue Price||-||Par Value)||*||Shares Outstanding|
* All numbers are in millions except for per share data and ratio. All numbers are in their own currency.
Johnson & Johnson Annual Data
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