nominalværdi
Nominalværdi, or nominal value, is the face value assigned to a financial instrument, such as a bond, stock, or currency unit, as stated on its issue documents. It represents the amount that will be paid to the holder when the instrument matures or the stated value of the asset for accounting purposes. In the case of a bond, the nominalværdi equals the principal amount the issuer must repay to the bondholder, while for a stock it designates the value per share recorded on the company's books.
The nominalværdi differs from market value, which is the price at which the instrument trades in the
In accounting, the nominalværdi is used to determine the carrying amount of assets and liabilities on the
The concept of nominalværdi extends beyond securities to include monetary units; for example, the nominal value