what is par value
Par Value. Definition: Par value is the legal capital per share, and is printed on the face of a stock certificate. It represents a minimum amount below which an entity's dividends cannot drop the amount of stockholders' equity, and was originally designed to represent a reserve for creditors.efinition: Par value is the legal capital per share, and is printed on the face of a stock certificate. It represents a minimum amount below which an entity's dividends cannot drop the amount of stockholders' equity, and was originally designed to represent a reserve for creditors.