book value

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  • noun

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the value at which an asset is carried on a balance sheet

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Moreover, there are 25 stocks within this group that are trading below their book values with an average P/B ratio of 0.65x.
Some big companies that are trading below book values are Tata Steel, Bajaj Hindusthan, Steel Authority of India, Reliance Communications and State Bank of Bikaner and Jaipur.
Ohlson (1995) argues that firm's market value equals to book value of equity, earnings, plus other information.
Domestic banks noted that the use of book value as the basis in the tally of risk-exposure ceiling will greatly constrain the development of domestic banks in the Chinese market, due to the smaller amount of their book values.
It is believed that the two companies could write down as much as ILS1.4bn because of the difference between the book values of companies in which they have a stake and those companies' market capitalisation.
We obtain evidence rejecting the claim that including book value in the valuation specification eliminates the anomalous relationship.
(7) The second is that retained earnings and book equity have real consequences for financial service companies since their regulatory capital ratios are computed on the basis of book value of equity.
Public land developers nationwide possessed about 28,000 hectares of land at the end of fiscal 2001, with a combined book value of 7.2 trillion yen.
Effective book values would be much higher than the prices which the RCC has paid in purchasing bad loans from banks in helping them get the loans off their balance sheets.
131, Disclosures about Segments of an Enterprise and Related Information -- or one level below an operating segment, referred to as a component.) It's a two-step test that first determines whether the book value of the reporting unit's acquired assets exceeds the unit's so-called fair value -- typically measured through discounted cash-flow estimates.
MVA is the market value of the company (calculated as the market value of equity plus the book value of debt) minus all the "capital" investors have provided in the form of loans, retained earnings, and paid-in capital.
A more stringent atmosphere with respect to book values and accounting procedures will also compel real estate departments of offshore lenders and insurance companies to sell assets.
Book values are obtained for the remaining assets (assume asset A was disposed of before the balance sheet date).
Wu Tan-chieh, vice chairperson of the FSC, noted that under the policy, book values of insurance firms will remain unchanged.