Which of the following pairs is/are correctly matched?
A
When a company issues its securities at a price more than the face value ⇔ Shares issued at discount
B
When shares issued at an amount less than par value of shares ⇔ Shares issued at premium
C
When shares are issued at their face value ⇔ Shares issued at par
D
All of the above
Correct Answer: When shares are issued at their face value ⇔ Shares issued at par
