par value shares (stock)

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• no par value capital stock — In the USA and Canada, stock (shares) that have no par value or assigned value printed on the stock certificate. An advantage of such stock is that it avoids a contingent liability to stockholders in the event of a stock discount. For accounting… …   Accounting dictionary

• no par value capital stock — In the USA and Canada, stock (shares) that have no par values printed on the stock certificate. An advantage of such stock is that it avoids a contingent liability to stockholders in the event of a stock discount. For accounting purposes, on the… …   Big dictionary of business and management

• 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 stock — Shares in a corporation that were given a stated share price (par value) when issued. Compare: no par stock Category: Business, LLCs & Corporations → LLCs, Corporations, Partnerships, etc. Nolo’s Plain English Law Dictionary. Gerald N. Hill,… …   Law dictionary

• No Par Value —    Shares with no par value assigned at the time the stock is authorized. Shares are authorized for issue as part of the legal process of setting up a company. Par value is the nominal face value of the shares and bears no relationship to the… …   Financial and business terms

• No-Par Value Stock — Stock that is issued without the specification of a par value indicated in the company s articles of incorporation or on the stock certificate itself. Most shares issued today are classified as no par or low par value stock. No par value stock… …   Investment dictionary

• non-par value stock — Corporate stock, issued as statutes permit, without any nominal or par value. 18 Am J2d Corp § 223. Shares of stock issued by a business trust or Massachusetts trust similar to the no par shares issued by a corporation. 13 Am J2d Bus Tr § 23 …   Ballentine's law dictionary

• stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… …   Black's law dictionary

• stock dividend — noun Date: circa 1902 1. the payment by a corporation of a dividend in the form of shares usually of its own stock without change in par value compare stock split 2. the stock distributed in a stock dividend …   New Collegiate Dictionary

• stock — n 1 a: the equipment, materials, or supplies of a business b: a store or supply accumulated; esp: the inventory of the goods of a merchant or manufacturer 2: the ownership element in a corporation usu. divided into shares and represented by… …   Law dictionary