Common Stock Par/Carrying Value

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.

It includes:

• 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.