N.Y. Comp. Codes R. & Regs. tit. 10 § 451.14

Current through Register Vol. 46, No. 53, December 31, 2024

Section 451.14 - Additional (paid-in) capital

(a) Contributions of corporate stockholders credited to accounts other than capital stock.

(b) Sources:

(1) an excess over par or stated value received from the sale or exchange of capital stock;

(2) an excess of par or stated value of capital stock reacquired over the amount paid therefor; or

(3) an excess from recapitalization, often displayed on the balance sheet as a separate item or in combination with par or stated value and designated paid-in capital.

(c) Known also as paid-in surplus.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.14