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Par Value
The nominal or face value of a bond, share of stock, or other security, typically set at the time it is issued.
Fair Value
An estimate of the market value of an asset or liability, reflecting what a willing buyer would pay a willing seller in an arm's length transaction.
Stock Issuance Costs
Expenses associated with the issuing of new shares of stock, including legal, accounting, and underwriting fees.
Additional Paid-in Capital
The amount investors pay in excess of the par value for shares, reflecting the additional investment made by shareholders over the minimum required.
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