However, it also includes retained earnings and additional paid-in capital.

Additional paid-in capital is shown in the Shareholders' Equity section of the balance sheet.

It includes share capital (i.e. capital stock) as well as additional paid-in capital.

Pathe said its 1989 third quarter results included an expense of $13.3 million from a settlement with a former officer, of which $12.5 million was reimbursed to the company by a major shareholder as a contribution to additional paid-in capital.

For example, it could refer to the money that a company gets from potential investors in addition to the stated (nominal or par) value of the stock, which coincides with the definition of Additional paid-in capital (Paid-in capital in excess of par).