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

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

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

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

Allowing the tax cuts passed during the administration of George W. Bush to expire at the end of the year for those above this income threshold would result in substantially higher rates paid on dividend income, currently taxed at 15%, same as long-term capital gains, for wealthier tax payers.

FORBES: Own Dividend Stocks? Root For Romney

The federal investigators appear to be interested in Mr Rowland's cottage because among those who paid for the work are several key figures in a widening federal grand-jury investigation of corruption in the state's capital, Hartford.

ECONOMIST: But corruption in this state can be a bipartisan business

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