true value rule
true value rule 足值(缴纳股金)规则 根据此规则，认购和得到公司股票的人必须以金钱或相当于金钱的其他方式足值缴纳股票票面金额，以使公司的实际资产与其账簿上的资产相符。无论是因欺诈、意外、错误或其他任何原因导致认购人缴纳的财产、提供的劳务等的实值低于股票票面金额，则该差额应被视同未交股金。认股人或股票持有人应补交并对公司债权人负责。
TRUE-VALUE RULE
true value rule
true-value rule. The rule requiring that one who subscribes for and receives corporate stock must pay par value for it, in either money or its equivalent, so that a corporation’s real assets square with its books. • If true value is less than par value, the stock is deemed unpaid for to the full extent