ADDITIONAL PAID IN CAPITAL Definition

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ADDITIONAL PAID IN CAPITAL is the amounts paid for stock in excess of its par value; included are other amounts paid by stockholders and charged to equity accounts other than capital stock.

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OPERATING INTEREST is the legal right to assets used to produce revenue, e.g., produce oil or gas from a well, accompanied by the responsibilities to pay production costs and assume the risks.

VAR is an acronym for Value-Added Reseller (usually of technology products) or, in finance, Value at Risk.

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