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What is the face value of a stock? What is the effect of stock face value?

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股票面值是指股票的票面价值,即在股票票面上标明的金额。该种股票被称为有面额股票。


答:股票票面价值的作用主要体现在以下两方面:


(1)票面价值在初次发行时有一定的参考意义。如果以面值作为发行价,称为平价发行;
如果发行价格高于面值,称为溢价发行。募集的资金中等于面值总和的部分计入资本账户,
溢价发行时股份公司实际收到的款项超过发行股票面值总额的数额作为股本溢价列入公司资本公积。


发行价格低于面值称为折价发行,我国不允许股票折价发行。


(2)票面价值代表了每一份股份占总股份的比例,在确定股东权益时具有一定的意义。


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