Common stock, carrying value
Recorded par or stated value of issued common stock.
Worked example · a round-number company
Common stock, carrying value$1.0B÷Total assets$10.0B=Share of assets10.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Identifies the common-stock capital recorded within equity.
Keep in mind
- This is an accounting amount, not shares outstanding or the stock market value.