To compute an interquartile range using this definition, first remove observations from the lower quartile. Then, remove observations from the upper quartile. Then, from the remaining observations, compute the difference between the largest and smallest values.
Know the meaning of the carrying value. The carrying value is a calculation performed by the bond issuer, or the company that sold the bond, in order to accurately record the value of the bond discount or premium on financial statements. The discount or premium is amortized, or spread out, over the term of the bond.
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.