Face Value
The original cost of one share as set by the company (usually Rs. 100 in Nepal).
Even if a share's market price is Rs. 3000, its face value remains Rs. 100. Dividends and bonus shares are always calculated based on this face value, not the market price. It's the eternal 'baby price' – the market may grow it to adult size, but calculations always use the birth weight!
Nepali Definition
अंकित मूल्य (Face Value)
कम्पनीले तोकेको १ कित्ता शेयरको सुरुवाती मूल्य।
बजार मूल्य जतिसुकै भए पनि नेपालमा प्रायः शेयरको अंकित मूल्य १०० रुपैयाँ नै हुन्छ। बोनस र लाभांशको हिसाब यही १०० रुपैयाँमा गरिन्छ। यो सधैंको 'बेबी मूल्य' हो – बजारले वयस्क बनायो, तर हिसाब सधैं जन्म वजनमा!