Whatever the company collects from the sale over and above its par value is put into the additional paid-in capital account on the balance sheet. This account is similar to a capital dividend ...

When shares are bought and sold among investors on the secondary market, no additional paid-up capital is created as proceeds in those transactions go to the selling shareholders, not the issuing ...

treasury shares are registered as a contra equity account in shareholders’ equity section of the balance sheet. Below is Apple’s recording of its common stock and additional paid-in capital as ...