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Stated value

Definition:

A monetary worth figure that bears no relation to market value that is assigned, for accounting purposes, to stock for use instead of par value.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Omitted dividend

A dividend that was scheduled to be declared, but that is not voted by the Board of Directors probably because the company is experiencing financial difficulties.

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