par value

par value
The nominal, monetary amount of an individual share of *common stock. Par value tends to be the legally protected minimum value of stock for creditor protection purposes and it is usually established when stock is issued. In practice, common stock market values tend to significantly exceed their historic par values, and common stock is often issued at a *premium (definition 2). See also *face value.

Auditor's dictionary. 2014.

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  • Par value — 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… …   Wikipedia

  • par value — n: par(a) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. par value …   Law dictionary

  • Par value — Par Par, n. [L. par, adj., equal. See {Peer} an equal.] [1913 Webster] 1. Equal value; equality of nominal and actual value; the value expressed on the face or in the words of a certificate of value, as a bond or other commercial paper. [1913… …   The Collaborative International Dictionary of English

  • par value — n. the value of a stock, bond, etc. fixed at the time of its issue; face value: distinguished from MARKET VALUE * * * …   Universalium

  • par value — n. the value of a stock, bond, etc. fixed at the time of its issue; face value: distinguished from MARKET VALUE …   English World dictionary

  • par value — See par for all securities except MBSs. See par line for MBSs. American Banker Glossary Also called the maturity value or face value; the amount that an issuer agrees to pay at the maturity date. Bloomberg Financial Dictionary See …   Financial and business terms

  • Par value — Also called the maturity value or face value, the amount that the issuer agrees to pay at the maturity date. The New York Times Financial Glossary * * * par value par value ➔ value1 * * *    The value that appears on the face of a document… …   Financial and business terms

  • par value — The value of an instrument for the payment of money as determined by the face of the instrument. The face value of a bond. An amount fixed as the nominal value of a share of corporate stock, such amount indicating the sum of money or value of… …   Ballentine's law dictionary

  • Par Value — 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. 1. The par values for different fixed income products will vary. Bonds generally have a par… …   Investment dictionary

  • par value — face value; = nominal value The nominal price of a share or other security. If the market value of a security exceeds the nominal price it is said to be above par; if it falls below the nominal price it is below par. Gilt edged securities are… …   Accounting dictionary

  • par value — face value; nominal value The nominal price of a share or other security. If the market value of a security exceeds the nominal price it is said to be above par; if it falls below the nominal price it is below par. Gilt edged securities are… …   Big dictionary of business and management

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