Par value issue of new shares - Gakumen Hakkozoushi

…When a corporation issues new shares to increase capital, the method of issuance in which the issue price of the new shares is based on the market price at the time is called a market-price issue, and a capital increase through market-price issue is called a market-price issue capital increase. In contrast, when the issue price of the new shares is set at the face value, they are called a par value issue and a par value issue capital increase, respectively. Also, when new shares are issued at a price between the market price and the face value, they are called an intermediate issue and an intermediate issue capital increase, respectively. …

*Some of the terminology used in reference to "par value issuance of new shares" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…株式会社は増資に際して新株を発行するが，新株の発行価額をそのときの時価を基準に定める発行方法を時価発行，時価発行による増資を時価発行増資という。これに対して新株の発行価額を券面額とする場合，それぞれ額面発行，額面発行増資という。また時価と券面額の中間のある価額で新株を発行する場合，それぞれ中間発行，中間発行増資という。…

※「額面発行増資」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報