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حسابداری و مالی::
ارزش اسمی
In return, the issuer promises to pay you a specified rate of interest during the life of the bond and to repay the principal, also known as face value or par value of the bond, when it "matures," or comes due after a set period of time.
If bonds are held to maturity the investor will receive the face value, plus interest.
If sold before maturity, the bond may be worth more or less than the face value.
For example, an investor may pay $800 to purchase a five-year, zero-coupon bond with a face value of $1,000.
Bonds have a fixed face value, known as the "par" value.
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