| In the United States, for example, the owners' equity is divided between paid-in capital and retained earnings. |
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| The venture will be funded solely through paid-in capital provided by the owner. |
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| The Bank's main branch for middle-income countries, the IBRD, has only a small amount of paid-in capital. |
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| If the venture fails, the owner's paid-in capital and expenses may not be recovered. |
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| The ESM has a sturdier set-up because it is backed by paid-in capital contributed by euro-zone members. |
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| Its shareholders are member governments which provide paid-in capital and have the right to vote on its matters. |
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| Differences between this amount and the amount paid for acquiring, or received for disposing of treasury shares, are recorded as an adjustment to additional paid-in capital in shareholders' equity. |
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| When a holder exercises options the issuer transfers a portion of paid-in capital to its outstanding stock account, but does not recognize any additional compensation cost. |
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| On the date of issuance, the entity should record the loaned shares at their fair value and recognize them as an issuance cost, with an offset to additional paid-in capital. |
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