In regard to share value, they are different: Nominal value, real value, market value, or issue value.
As for circulating shares from the Islamic view, it is permitted to be transacted in any way, as long as the company’s establishment, systems and activities are not violating the Islamic Laws. The Academy of Islamic Jurisprudence in Jeddah had approved this in its resolution No. 65/1/7, in its 7th session.
Reba (Interest, usury) dealings with interest banks are Islamically prohibited, except in necessity cases, and loans to or from such banks are not among these cases except in very scarce cases. Companies whose incomes have included amounts of prohibited interests must try immediately to get rid of them without trying to benefit from them in any way. Any person whose wealth has been contaminated with prohibited money must do the same. In case of not knowing the prohibited amount, he must take amounts that make him sure that his wealth has become free from any illegal earning.
The rule is that no company or a businessman should try to widen its / his business unless there is enough lawful financing. Also, they should not get loan, even interest-free one, to widen business. If a need arises after widening business on a lawful basis, they can get interest-free loan if available. It is prohibited in such case to get a loan on interest basis except in necessity situations to meet great loss, not to seek gains. When unnecessarily involved in Reba, they must spend of their lawful wealth a part equal to that unlawful part obtained.