N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.20 - Additional (paid-in) capital

Contributions of corporate stockholders credited to accounts other than capital stock; sources: an excess over par or stated value received from the sale or exchange of capital stock, an excess of par or stated value of capital stock reacquired over the amount paid therefor, or an excess from recapitalization; often displayed on the balance sheet as a separate item or in combination with par or stated value and designated paid-in capital; known also as paid-in surplus.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.20