Why is there additional paid in capital?

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Tags

1. #stated
2. #balance
3. #repurchases
4. #equity
5. #share
6. #under
7. #shareholders
8. #whenever
9. #above
10. #created
11. #value
12. #issues
13. #additional
14. #shares
15. #reduced
16. #company
17. #capital
18. #accounting
19. #sheet