paid-in capital in excess of stated value - common stock The stockholders' equity account that reports the amount paid to a corporation that is in excess of the common stock's stated value.
Stated Value Per share amount set by the BOARD OF DIRECTORS to be placed in the CAPITAL STOCK account upon issuance of NO-PAR VALUE.
Stated value stock Stock issued by the company that does not have a par value, but does have a stated value. For accounting purposes, stated value is functionally equivalent to par value. capital stock ...
Stated value A monetary worth figure that bears no relation to market value that is assigned, for accounting purposes, to stock for use instead of par value. Statement billing ...
stated value Par value. static CDO A CDO whose collateral is not actively managed by a portfolio manager. stationarity Covariance stationarity.
Stated value - Is used to refer to per share value sometimes assigned to no-par stock by the corporation.
A security's stated value as printed on the security certificate. In the case of a bond, this is also called face value. Payment Date The date on which a dividend or interest payment will be made to a security's owner.
Face value: The stated value of a security as displayed on the certificate.
Off the gross or stated value, usually a percentage. ADB: Asian Development Bank.
Nominal Value The stated value of an issued security that remains fixed, as opposed to its market value, which fluctuates.
The stated value of a bond certificate when issued and when they are redeemed at maturity. Same as par value or principal. The face value never changes but the current value does. Current value for a bond is (face value x price) divided by 100.
3: A common stock's stated value. It is primarily used for bookkeeping purposes and has no relationship to its market value. See: Common Stock ...
The stated value of an investment at maturity. For instance, corporate bonds are usually issued with face values of $1,000, municipal bonds with face values of $5,000, and federal government bonds with face values of $10,000.
Capital stockStock authorized by a firm's charter and having par value, stated value, or no par value.
Ad valorem taxA type of tax calculated based on percentage of gross or stated value. For example, VAT. Additional bonds test A test for ensuring that bond issuers can meet the debt service requirements of issuing any new additional bonds.
Many states require that stock have a designated par value (or in some cases 'stated value'). Thus, par value is said to represent the 'legal capital' of the firm.
excess received from stockholders over par value or stated value of the stock issued; also called contributed capital in excess of par.
This would be an issue of overstated expenses (vines) and an understated value of the land. A 'Cost of Purchased Crop' shown as a COGS or expense item would indicate that the grower purchased an immature crop.
SEC examiners therefore must determine that an MMMF's assets can readily be sold or redeemed for their stated value.
Preferred and common shares may be carried in terms of par or stated value.
sale of invoices for less than stated value the selling of invoices at a discount for collection by the buyer, or the payment of invoices at a discount by an intermediary with the customer's eventual payment routed through the intermediary, ...
Condition where a bank's total paid-in capital is less than the stated value, through excessive loan losses or other unsound practices.
Stock authorized by a firm's charter and having par value, stated value, or no par value. The number and the value of issued shares are usually shown, together with the number of shares authorized, in the capital accounts section of the balance sheet.
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).
1. When a bank's actual assets are worth less than their stated value. When a bank has impaired capital, this capital can be liquidated if the bank cannot make up the deficiency. State laws define the treatment of a bank with impaired capital.
When used in connection with investments, the term premium usually describes the amount you pay for a security over its stated value, or the amount you collect over the stated value when you sell.
(1) In determining whether assets meet capital requirements, a percentage reduction in the stated value of assets. (2) In computing the worth of assets deposited as collateral or margin, a reduction from market value. Hardening ...
ADDITIONAL PAID IN CAPITAL - Amounts paid for stock in excess of its PAR VALUE or STATED VALUE. Also, o... ADDITIONAL PAID-IN CAPITAL - Funds received by a company in a sale of common stock that are in excess o...
Ad Valorem Tax definition : A type of tax calculated based on percentage of gross or stated value. For example, VAT. Have YOU got what it takes? FREE 10-step guide to successful penny share investing..
In leasing, it's the value, either fair market value or some stated value, at the end of the lease. In finance and accounting, it's the fair market value at the end of the equipment's design or economic life or life in the business.
A public offer to buy shares from existing stockholders of one public corporation by another public corporation under specified terms good for a certain time period. Stockholders are asked to "tender" (surrender) their holdings for stated value, ...
(3) Face value of a preferred stock on which book value, liquidating value and dividend payments are based; typically $100 per share. (4) The stated value of common stock used primarily for bookkeeping purposes.
This is the amount the holder of the security would receive if the security was redeemed prior to maturity. The call price is equal to par (or a stated value for preferred shares) plus any call premium. See also Redemption Price.
A share entitles you to certain ownership rights (such as the right to vote for members of the board of directors), has a stated value, and pays dividends. 2. One unit of ownership in a corporation or mutual fund. (same as stock.) ...
- The net amount at which an asset or asset group appears on the books of account, as distinguished from its market or intrinsic value. In the case of assets subject to reduction by valuation allowances, book value refers to cost or stated value less ...
During a specified time period, shareholders are asked to tender (surrender) their shares for a stated value, usually at a premium, subject to the tendering of a minimum and maximum number of shares.
Par-value stock must be sold for at least the stated value, but can be sold for more than the par value. Partnership: An unincorporated business entity that is owed by two or more persons. Payee: Person or business to whom a payment is made.
Par value The stated value of a security printed on its certificate. Pass-through security A security that passes through payments from debtors to investors. Penny stock Stock that sells for less than $1 a share.
stated value The value assigned to a firm's no-par stock by its board of directors, for accounting purposes. statement A written declaration, such as of financial data.
See also: Expense, Capital Stock, Bills, Banks, Saving
 
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