Paid-in capital (also known as share capital or contributed capital) is the total amount of money that a company has received from shareholders in exchange for issuing equity shares, recorded on the balance sheet. It consists of two components: the par (face) value of the shares and the share premium (the amount received above par value). For Indian listed companies, paid-in capital is disclosed in the share capital and reserves section of the balance sheet and forms part of total shareholders' equity. Changes in paid-in capital occur when new shares are issued through IPOs, rights issues, ESOPs, or preferential allotments.
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