What is Common Stock Par/Carrying Value?
Common Stock Par/Carrying Value represents the carrying value of common shares or ordinary capital at either at par, nominal or stated value.
- Common shares;
- Ordinary shares;
- Common units;
- Preferred shares treated as common;
- Convertible classes of shares;
- Deferred shares;
- Shares to be issued;
- Puttable common stock;
- Classes of capital that are earnings-participating;
- Common and subordinated interest (units) for Partnerships;
- Limited partner interest (units) for Partnerships.