i have no idea what a share with par value is and i have to say it in russian. any help?
контекст:

Акция в Компании может быть выдана за such amount of consideration as the directors may from time to time by resolution of directors determine, except that in the case of shares with par value, the amount shall not be less than the par value and in the absence of fraud the decision of the directors as to value of the consideration received by the Company in respect of the issue is conclusive unless a question of law is involved. The consideration in respect of shares constitutes capital to the extent of the par value and the excess constitutes surplus

thanks!