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Par Value
The nominal or face value of a bond, share of stock, or another financial instrument, as stated by the issuing company.
Fair Value
The capital acquired from the sale of an asset or expended in the transfer of a liability in a smooth transaction among market intermediaries on the measurement date.
Acquisition
The process by which one company takes over the control of or purchases another company.
Appraised Value
An estimate of the fair value of an asset, determined by a professional appraiser based on inspection and analysis of the asset and market conditions.
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