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6 May, 2015 - 17:10

The paid-in capital section of a balance sheet provides information on the type of shares issued, and whether or not any premiums or discounts was present. Also reported are the number of shares authorized and the number of shares issued. There are many acceptable variations in reporting shareholders' equity on the balance sheet. Premium paid-in capital accounts may be combined into a single heading called additional paid-in capital or listed separately. Any significant changes that occur to the paid-in capital section of the balance sheet should be disclosed in financial statements.