New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 9 - Residential Health Care Facility Uniform Reporting
Part 451 - Definitions
Section 451.14 - Additional (paid-in) capital

Current through Register Vol. 46, No. 39, September 25, 2024

(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.

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