Additionally issued paid-up share capital. A classification of share capital that represents the additional amount that is received from an entity’s shareholders in exchange for any further issue of shares of stock. It is that portion of called-up capital that has been received from the shareholders (equity owners), above the original paid-up share capital, constituting the amount that is really invested by an additional group shareholders. This type of capital corresponds to the entity’s common stock or equity.

It reflects the total amount of the nominal (stated) share capital that has been received for all the shares issued to investors (shareholders) in a further round  of share issue.

It is also known as a further issue of share capital.