what is additional paid in capital apic 
additional paid in capital apic is an accounting term referring to money an investor pays above and beyond the par value price of a stock often referred to as contributed capital in excess of par apic occurs when an investor buys newly issued shares directly from a company during its initial public offering ipo stage apic which is itemized under the shareholder equity se section of a balance sheet is viewed as a profit opportunity for companies as it results in them receiving excess cash from stockholders investopedia zoe hansen