Stockholders' equity is the remaining amount of assets available to shareholders after paying liabilities. Learn how to calculate stockholders' equity.Par value gives the accountant a constant amount at which to record capital stock issuances in the capital stock accounts. The following is a summary of changes in the capital assets during the fiscal year ended June 30, 2013. Discuss the major characteristics of a corporation. Paid-in capital is the cash that a company has received in exchange for its stock shares. Learn how paid-in capital impacts a company's balance sheet. The paidin capital formula is the sum of the par value of common stock and the additional paidin capital (APIC). These financial statements present the City and its component units, entities for which the City is financially accountable. Blended component units are.