Average issue price per share of common stock
Common Stock, Accounting for Stockholders' Equity Nowhere on the stock certificate is it indicated what the stock is worth (or what price was paid to acquire it). organizers of a new corporation need to issue 1,000 shares of common stock� Second, the common shareholders receive a specified matching dividend. Then distribution to shareholders of additional common or preferred shares of the corporation. retirement of shares at a price less than average issue price to date.