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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.
United Parcel Service Inc (UPS) Annual Data
United Parcel Service Inc (UPS) Quarterly Data