释义 |
stated value Stated valueA monetary worth figure that bears no relation to market value that is assigned, for accounting purposes, to stock for use instead of par value.Stated ValueAn arbitrary value a publicly-traded company assigns to its common stock on its financial statements. The stated value bears no relationship whatsoever to a stock's market value; however, in the event of liquidation it provides shareholders with some level of protection as the stated value shows that their stock does have some worth.stated value A value assigned to common stock by the firm's management for purposes of financial statements. Stated value, used in place of par value, is calculated on a per-share basis by dividing the stated capital resulting from a new issue of common stock by the number of new shares issued. Stated value is unrelated to the stock's market price and is of little importance to the shareholders. |