The first stated value is the requirement.

第一个表述的值才是必需的。

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Some states allow corporations to issue stock without designating a par or stated value.

有些州允许公司发行没有标明票面值或设定价值的股票。

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Some states allow corporations to issue stock without designating a par or stated value.

票面 金额发行股票所得溢价款列入公司资本公积金。

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For details see Verizon Would Have a Tough Time Acquiring Netflix which talks about why an acquisition at stated value is unlikely, be it by Verizon or another potential suitor Amazon.

FORBES: Netflix Inks Content Deals, Market Ignores Verzion Takeover Talk

As for the fixed assets (like the building and the ground), those will probably have a lower value than stated on the balance sheet.

FORBES: What You're Worth

Finance One will have to issue twice the number of shares it now has at a price 17% below its net asset value as stated in company accounts.

CNN: When Guts Are Not Enough