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Community: Investing Wiki

Term Of The Hour

company paid capital: Original post by Calla Hummel of Demand Media When a company issues and sells new shares of stock, it reports the sale in two lines in the "Shareholders' Equity" section of the balance sheet. First, the company reports the total par value for the new stock. Par value is the legal minimum amount at which the company may sell a share. The company then subtracts that number from the total…

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