Assertion: contributed capital | /r/HasProperty | the amount of money
Facets:
value: above the par value
type: OTHER
value: in other words
type: OTHER
Source sentences:
text: In other words, contributed capital includes the par value—or nominal value—of the stock, found in the common stock account, and the amount of money over and above the par value that shareholders were willing to pay for their shares—the share premium—found in the additional paid-in capital account.