Changes in Equity

Question 1

What is APIC recorded as?

Answer 1

It is the amount over the par or stated value.
Stated rate is $10
Issued rate is $50
APIC is $40 (times) whatever was issued.

Question 2

What is Accumulated Other Comprehensive Income?

Answer 2

It is the total of OCI for current and previous periods.
It includes:
Derivative cash flow hedges
Currency (foreign) translation adj.
Unrealized holding G/L on AFS debt securities
Pension plan adj.