“par or stated value”簡單造句，par or stated value造句子

Large stock dividends (for example, those in excess of 2 to 5%) should be recorded by transferring only the par or stated value of the dividend shares from the Retained Earnings account to the Common Stock account.

The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.

A corporation may split its stock by increasing the number of outstanding shares of common stock and reducing the par or stated value per share in proportion.

Some states allow corporations to issue stock without designating a par or stated value.