IFO4
Loading...The total amount of capital contributed by shareholders in exchange for equity, comprising par value of shares issued plus additional paid-in capital above par. Paid-in capital is distinct from retained earnings within stockholders' equity and is the cumulative record of external equity raised. The federation requires paid-in capital to be reconciled period over period via the equity roll-forward, with each issuance recorded with its date, instrument class, and consideration received under MEV-Annex:4.1. Treasury stock repurchases are recorded against paid-in capital where applicable.
A standard term of corporate accounting; the construction stabilised in nineteenth century English company law and American state corporation statutes.
Federation members maintain an issuance register reconciled to paid-in capital. Each issuance is footnoted with consideration received, issue price, and class. Reclassifications affecting paid-in capital are reportable under TGS-002:2.3.
@misc{ifo4_glossary_paid_in_capital,
title = {{Paid-In Capital}},
author = {{IFO4 Federation Editorial Board}},
howpublished = {{IFO4 Federation Glossary, slug \texttt{paid-in-capital}}},
year = {2026},
url = {https://ifo4.org/glossary/paid-in-capital},
note = {Category: Capital; key: PaidInCapital}
}Federation members and accredited practitioners may challenge any entry under TGS-002:1.7. Filed challenges are routed to the editorial board, triaged into the revision register, and resolved in writing on the public docket. The slug remains stable through any revision.