JLS is right.
Also, when the seats are tapered, they compensate for wear and thermal effects, and the differential area at the top and bottom of the ball with tapered seats loads the ball into the seats for better sealing at higher pressures.
In extreme applications the top-entry bonnet, stem, ball, seats, seals, can all be assembled into a carrier, or cartridge. A cartridge-loaded valve is really close to an instantly repairable valve. Pull out the bonnet bolts, snatch out the cartridge, drop in a new cartridge, and bolt 'er back down. Then you're up and running again. This is very handy when the maintenance personnel have to limit their time in proximity to the valve due to heat, toxicity, radiation, or being deeply submerged.