Paid-in capital is the total amount of cash or other assets that shareholders have given to the company in exchange for shares, nominal value plus any amount paid in excess.
Additional paid-in capital refers only to the amount in excess of the par value of the share.
Paid-in capital is shown in the equity balance sheet.
Usually it is divided into two different items: ordinary shares (par value) and additional capital.
Paid-in capital can be a significant source of capital for projects and can help offset commercial losses.