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Paid-In Capital
Funds raised by a company through the issuance of shares to investors, exceeding the par or stated value of the shares.
Par Value
The nominal or face value of a bond, share of stock, or coupon as stated by the issuer, which may not be indicative of the market value.
Debit Balance
A debit balance is the amount that remains in a particular account within a bookkeeping ledger, primarily indicating money owed or expenses that have surpassed credits.
Retained Earnings
This part of shareholders' equity reflects the accumulated net income retained for reinvestment in the business, rather than being paid out in dividends.
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