What is ”par value” ?

2009-02-05 7:25 pm
What is "Par value" and "issue price" of shares?

回答 (1)

2009-02-05 7:37 pm
✔ 最佳答案
What Does Par Value Mean?

Par value, in finance and accounting, means stated value or face value. From this comes the expressions at par (at the par value), over par (over par value) and under par (under par value).
The term "par value" has several meanings depending on context and geography.
1. The face value of a bond.
2. A dollar amount that is assigned to a security when representing the value contributed for each share in cash or goods.

What Does Issued Price of Shares Mean?

The number of authorized shares that is sold to and held by the shareholders of a company, regardless of whether they are insiders, institutional investors or the general public.
Also known as "issued stock". Investopedia explains Issued Price Shares
Issued Price shares include the stock that a company sells publicly in order to generate capital and the stock given to insiders as part of their compensation packages. Unlike shares that are held as treasury stock, shares that have been retired are not included in this figure. The amount of issued shares can be all or part of the total amount of authorized shares of a corporation.

The total number of issued Price shares outstanding in a company is most often shown in the annual report.


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