Many Firms Disaggregate the Initial Amounts They Received from Shareholders

Multiple Choice

Many firms disaggregate the initial amounts they received from shareholders for common shares into the par or nominal or stated value of the shares and the amounts received in excess of this value, called:

A) additional paid-in capital (APIC) .
B) share premium.
C) capital contributed in excess of par value.
D) Choices a, b, and c are correct.
E) None of these answer choices is correct.