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Microsoft Corporation's annual additional paid-in capital declined from Jun. 2011 ($63,415 Mil) to Jun. 2012 ($0 Mil) but then stayed the same from Jun. 2012 ($0 Mil) to Jun. 2013 ($0 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.
Microsoft Corporation Annual Data
Microsoft Corporation Quarterly Data