Assertion: common stock's value | /r/AtLocation | account
Facets:
Source sentences:
text: If the total value exceeds the par or stated value of the stock issued, the value in excess of the par or stated value is added to the additional paid‐in‐capital (or paid‐in‐capital in excess of par) account.
text: If the total value exceeds the par or stated value of the stock issued, the value in excess of the par or stated value is added to the additional paid‐in‐capital (or paid‐in‐capital in excess of par) account.