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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REVALUATION RESERVE see ASSET REVALUATION RESERVE.

OTHER INFORMATION, in accounting, is financial and nonfinancial information (other than the financial statements and the auditor's report) included in a document containing audited financial statements and the auditor's report thereon, excluding required supplementary information.

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