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  Dictionary  »  Letter P  »  paid-in capital in excess of par value - preferred stock

paid-in capital in excess of par value - preferred stock

The stockholders' equity account that represents the amount paid to a corporation for its preferred stock that was in excess of the preferred stock's par value. This account is sometimes referred to as the premium on preferred stock (The par value of preferred stock is recorded in a separate stockholder's equity account.)


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