If the company exits below the value of paid-in capital, as in this case, then there are no proceeds to common.

FORBES: Seeking Alignment Between Management And Investors

The EU Commission wants to bolster the European Investment Bank's paid-in capital by 10bn euros so it can increase its lending capacity for projects like motorway building.

BBC: Growth versus austerity

By including both the cost of paid-up capital and off-balance-sheet capital, managers and investors would be more accurate in their estimates of a company's true cost of capital, and therefore of a company's real value.

ECONOMIST: Corporate finance

In contrast, its competitor General Electric reallocated capital from commodity plays that had paid in the 1970s to new real enterprises like magnetic resonance machine-manufacturing, betting that discretionary income for health care was going to soar with the coming rise in affluence.

FORBES: Here's To Mitt Romney, The Corporate Turnaround Artist

If I chose to cash out my stocks, which would have provided only a short-term fix, then I would have paid a significant amount in capital gains on my taxes.

FORBES: Reader Story: When There Isn't Enough

The statue of the late pope - who was beatified on 1 May in a ceremony which drew more than one million people to the capital - was paid for by a foundation, at no cost to the city.

BBC: New statue of Pope John Paul II sparks anger in Rome

Mann introduced Pavlo to Mark Benveniste, president of Manatee Capital, an Atlanta firm set up in 1994 to factor, or collect, debts, for caller-paid phone services, including Mann's Denmark Dial.

FORBES: Aggressive Accounting