Par value means the value of a security that is set by the company issuing it.
中文意思即“票面价值;面值”。
在股票协议中,常指的是股票、债券等票面上载明的价额,这一价值与其实际价值(actual value)不同,且往往差异较大。
该词的相关表达如下:
par-value method 面值法
par-value capital stock 面额股本;有面值股票
no-par-value share 无面值股票
non-par-value capital stock 无面值股本
above par value 高于面值
【双语例句】
(d) removing the requirement for the court’s approval of the reduction of capital arising from the redesignation of par-value to a lower amount, provided that the company has only one class of shares; the issued shares are fully paid-up; the reduction is distributed equally to all shares; and the reduction is credited to the share premium account.
(d) 若减少股本只是把股份的面值重新指定为一个较低的款额,而且有关公司只有一个类别的股份、所有已发行股份均已全部缴足股款、减少的股本由所有股份均分以及减少的股本是记入股份溢价帐的贷方,便无须征求法院批准。