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单词 Par
释义 票面值
In relation to the par value of a share, the amount or value ascribed to each share fixed at the time the shares are initially issued to subscribers. It is an amount equal to the total share capital (authorised capital) of the company dividend by the total number of shares. For a limited liability company, the par value marks the upper limit of the statutory liability of a shareholder to contribute towards the company’s share capital. It also marks off that part of a member’s total claim on the company which cannot be repaid to a member by way of return of capital while the company is a going concern. In addition, it provides a measure of the relative interests of shareholders.
就股票的票面值而言,在股票首次向認購者發行時,列歸每股的固定款額或價值。該款額相當於公司總股本(法定資本)除以總股票數目。就有限責任公司而言,票面值標出股東分擔公司股本的法定責任上限。它亦標出成員能對公司提出總申索的部份,這部份在公司作為正營運中的事業是不能以資本形式償還成員的。再者,它也讓股東們量度他們的相對權益。 n.
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更新时间:2024/10/27 3:39:00