Also, the company mentioned that estimated book value
per share on a diluted basis takes into account securities convertible into its common shares.
While these stocks offer steep discounts to book value
and market average, it doesn't necessarily mean they are cheap.
Put simply, book value
represents that part of the accounting value of a business that will be left after debts are paid off.
Lloyds TSB Group Pension Trust (No 1) Ltd is participating as vendor with its share of the portfolio equalling GBP805m book value
wraps provide stable value pension plan participants with the guarantee of benefit withdrawals at book value
The sharp increase in book value
can strengthen the capability of insurance firms in coping with changes in the capital market and help boost their stock prices.
As such, earnings are not really as important and book value
can hardly be a measure of a firm's true wealth (Barron et al.
But these investments do something more: once an owner factors in available incentives and tax credits, they actually increase the property's book value
by more than it costs to implement the investment.
In 2004, the IRS addressed complaints on the use of tax book value
and provided final and temporary regulations on an alternative tax book value
method of valuing assets; see Temp.
If the book value
of the assets is significantly less than their current replacement value, however, the opportunity cost of the investment in the company's assets will be significantly understated and EVA will be significantly overstated.
TEI commends the IRS and Treasury for seeking to simplify the section 861 rules by adopting an alternative tax book value
method for depreciation expense.
NORDIC BUSINESS REPORT-12 December 2003-NCC to write down property book value
by SEK750m(C)1994-2003 M2 COMMUNICATIONS LTD http://www.
RCC) buy collateral-backing bad loans held by banks at effective book value
To assess the differences in value relevance of two accounting summary numbers, earnings and book value
, across different countries, we use empirical models and measurements that allow direct comparisons of the weights assigned to accounting earnings and book value
by market participants of these four countries.
The scheme would allow RCC to buy bad loans at book value
minus loan-loss reserves.