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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Paid-in capital  

Definition 1.

Capital received from investors in exchange for stock, but not stock from capital generated from earnings or donated. This account includes capital stock and contributions of stockholders credited to accounts other than capital stock. It would also include surplus resulting from recapitalization.
 

Definition 2.

Capital received from investors for stock, equal to capital stock plus paid-in capital. also called contributed capital.
 
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