par value share

  • 21Share Discount —    The amount by which the market value of shares drops below par value. The par or nominal value of a share is an arbitrary figure which is set when a share is first sold or issued. It usually has little or no significance because shares usually …

    Financial and business terms

  • 22par —    The face value of a share or bond, printed on the certificate, indicating the amount the original purchaser paid to the issuing corporation. Most common stock certificates, however, are issued as no par stock, without a stated price per share …

    Business law dictionary

  • 23share — Shares represent a slice in the ownership of a company. Financial Services Glossary The authorised share capital of a company is divided into a number of equal parts. Each part is called a share. See ordinary shares, preference shares, securities …

    Financial and business terms

  • 24par — In commercial law, equal; equality. An equality subsisting between the nominal or face value of a bill of exchange, share of stock, etc., and its actual selling value. When the values are thus equal, the instrument or share is said to be at par;… …

    Black's law dictionary

  • 25par — par1 /pahr/, n., adj., v., parred, parring. n. 1. an equality in value or standing; a level of equality: The gains and the losses are on a par. 2. an average, usual, or normal amount, degree, quality, condition, standard, or the like: above par;… …

    Universalium

  • 26share issued at a premium — A share issued at a price (the issue price) above its par value. The premium is the difference between the issue price and the par value. Except in special circumstances, the premium must be credited to a share premium account. See also: share… …

    Accounting dictionary

  • 27share issued at a discount — A share issued at a price (the issue price) below its par value. The discount is the difference between the par value and the issue price. It is illegal to issue shares at a discount in the UK …

    Accounting dictionary

  • 28share issued at a discount — A share issued at a price (the issue price) below its par value The discount is the difference between the par value and the issue price. It is illegal to issue shares at a discount in the UK …

    Big dictionary of business and management

  • 29par — I UK [pɑː(r)] / US [pɑr] noun [uncountable] * 1) the usual or expected standard, especially the standard of someone s work or health below/under par: His initial performances have been well below par (= not as good as usual). not up to par: Most… …

    English dictionary

  • 30share premium account — / ʃeə ˌpri:miəm əˌkaυnt/ noun a part of shareholders’ funds in a company, formed of the premium paid for new shares sold above par (the par value of the shares is the nominal capital of the company) …

    Dictionary of banking and finance