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Moody's Corporation's quarterly additional paid-in capital increased from Sep. 2015 ($425 Mil) to Dec. 2015 ($451 Mil) but then declined from Dec. 2015 ($451 Mil) to Mar. 2016 ($432 Mil).
Moody's Corporation's annual additional paid-in capital declined from Dec. 2013 ($406 Mil) to Dec. 2014 ($384 Mil) but then increased from Dec. 2014 ($384 Mil) to Dec. 2015 ($451 Mil).
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.
Moody's Corporation Annual Data
Moody's Corporation Quarterly Data