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Valuation

An estimate or negotiated measure of company value used to determine ownership issued for an investment; pre-money and post-money bases produce different percentages.

What traders should verify

For Valuation, trace the instrument count, rights, price or conversion terms, vesting or maturity, measurement date, and later changes in filings.

Do not conflate

Do not treat Valuation as proof that shares are issued, outstanding, freely tradable, converted, exercised, vested, or sold unless the evidence establishes that state.

Primary source

SEC definition

Source boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.

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