book value

That's just a little over the bank's book value, and cheap by historical measures.

It certainly seems as though Minmetals would be getting a good deal: the assets are going for a $400m discount to book value.

The bank was sold for a fraction of its book value after it was shut out of lending markets.

All of that book value consisted of textile assets that could not earn, on average, anything close to an appropriate rate of return.

With such a foggy outlook, it is only natural that markets value many investment banks at or below book value.

So far the firm's core book value (the value of its assets) is about equal to that, suggesting that the investment is covered.

Employees that leave the firm sell their phantom shares back to the company at book value and those shares are granted to other employees.

The hope is still that as markets recover, AIG can sell the crown jewels of its insurance business at a premium to book value.

Some shareholders said the tide could turn against Mr. Blankfein if Goldman shares fall below their current book value of about $122.

The annual rate of interest paid by bonds and expresses in the percentage form of the book value.

The UK bank said the sale to ANZ was at a US$50m premium over book value.

Japanese stocks are trading right around book value. By these measures, Japan is at about half the valuation of the rest of the world.

'An IPO price of between 2. 5 yuan and 2. 6 yuan is reasonable, as it would value the bank around 1. 6 times 2010 book value, ' she said.

The difference between fair value of the non-cash asset transferred and its book value shall be included in the current profits and losses.

It is important to understand, however, that the two terms - book value and intrinsic business value - have very different meanings.

The book value(measured by financial input) of each child's education would be the same.

Several AIG assets sold so far have ended up fetching less than book value.

Book value is an accounting concept, recording the accumulated financial input from both contributed capital and retained earnings.

Ending Inventory A book value of goods, inputs, or materials available for use or sale at the end of an inventory accounting period.

The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date.

The amount recognized for the reimbursement should not exceed the book value of the estimated debts.

China this year sold stakes in two of its Big Four banks on multiples of up to 2. 3 times 2006 book value.

Deferred investment losses shall be accounted for based on the difference between the appraised value and the book value of the investments.

It has a cushion of around $13 billion: the difference between the purchase price and Countrywide's tangible book value.

Fannie may soon have to book some big, unrealized losses it has been sitting on, further reducing its book value, or net worth.

Recognition of compensation does not exceed the book value of the accrued liabilities.

Disposal of short-term investment, the investment book value and the actual price difference, recognized as the current investment income.

Under many circumstances, there is no relation between the book value, per share and the actual value.

the book value of investments sold can be obtained from the balance sheet, and the gain or loss can be obtained from the income statement.

The book value on a company's balance sheet after assets and liabilities are adjusted to market value. Also called modified book value.

The average project earnings after taxes and depreciation divided by the average book value of the investment during its life.

Any firm that is forced to sell equity at a 20% discount to book value while diluting existing holders by 30% is far from out of the woods.

This shows up in book value multiples.

But he found no one willing to pay the four-times-book-value premium he wanted.

Greed played a part: it was a way for partners to cash out above book value.

Book value is the unamortized cost of the asset which still appears on the accounting books of the business.

The old photocopier is still useful, although its book value is almost nothing.

The book value and actual value are quite different. To solve the problem, enter- prices should support capital value decrease accounting.

With returns in line with cost of equity, valuations in excess of book value look hard to justify. Yet U.

A corporation's capitalized value may be greater or less than its book value.

The equipment will be depreciated straight-line to a zero book value over the life of the project.

But since that premium seldom swings wildly from year to year, book value can serve as a reasonable device for tracking how we are doing. '

An estimated 64% of all the companies on the first section of the Tokyo Stock Exchange have been trading below their book value.

Both realized and unrealized gains and losses are fully reflected in the calculation of our book value.

By way of illustration, suppose the book value of a bank's assets is $100 billion.

World-wide, companies are priced at roughly twice their book value (the surplus of what they own over what they owe).

A sales price in excess of the book value produces a gain; a sales price below the book value produces a loss.

I question their tangible book value number, given past risk-management mishaps that caused book value to get written down.

In a huge EGM of interested parties at Hogwarts Hall, Harry found that his book value had increased.

Goodwill means the difference between the book value of assets and the actual price paid.

Article 14Under the cost pattern, the book value of the real estate prior to the conversion shall be entry value after conversion.

The fourth part is financial indicators analysis of intellectual listed companies'book value and fair value.

Instead, banks are relying on book value, or notional loan guarantees that are not collectible.

The stock may look cheap, but in a worst-case scenario, in 2008, it traded as low as 25% of its claimed book value.

However, any measure based on book value has to get over the fact that accounting measures are not carved in stone.

Now, however, our intrinsic business value considerably exceeds book value.

The most common example is the sale of an asset at a price above book value.

Under the equity method, in the invested entity issuing cash dividends declared press should share part write-downs investment book value.

In these distressed times, it makes sense to value GE's finance business by book value rather than earnings.

Depending on the final price, ICBC will probably stand above two times its book value, slightly below its peers.

But banks' shares trade below their book value, suggesting that investors are sceptical.

Bank of China - most fragile of the big state owned banks - is trading at below book value.

Impaired Asset An asset with a market value that is worth less than its book value.

Price-book value ratio is a good way to compare values of stocks from different companies of the same industry or sector.

If this is not enough, add the fact that almost 60 per cent of Japanese public companies are trading at prices near or below book value.

Buffett's stumble came during the worst year for equities since the 1930s and Berkshire's book value fell only 9. 6 per cent.

Article 12An enterprise shall check the book value of the estimated debts on the balance sheet date.

On that basis, the fact that Nissan is trading below book value looks harsh.

Over the past six years, the average price-to-book value of the biggest 50 banks has halved from two to one.

Book value per share is equal to the net assets represented by one share of stock.

Share price is still way below book value.

AmEx trades at nearly four times tangible-book value, far higher than other lenders.

The annual addition to book value contributed by bonds purchased below par .

If a company has both preferred and common stock outstanding, the computation of book value per share of common stock requires two steps.

Of course, lots of assets are no longer worth book value.

The annual addition to book value contributed by bonds purchased below.

The majority of those purchases were at book value.

Chinese banks and insurers are selling for large multiples of book value.

Small-cap stocks are even cheaper - many are trading on half book value, or less.

If the selling price is less than the book value, there is a loss.

The company also reported a 19. 8 percent rise in book value.

When you purchase a business, like YouTube, for more than it's "book value" you must record the difference as Goodwill.

About half of Japan's listed companies are trading below book value.

When this gap grows to 35 percentage points or more, the market value of firms drops to only 80% of their book value.

HNA and Bravia will assume about $1. 5bn of debt in a deal that values GE SeaCo at slightly more than five times book value.

At about 2. 3 times ICBC's 2006 book value, or 19 times prospective earnings, it is in line with its Chinese peers.

Berkshire Hathaway has increased book value per share by 135, 000 per cent over the same period.

Most western banks are trading at well below their book value.

Crystallization The act of selling and buying stocks almost instantaneously in order to increase or decrease book value.

He said that the current stock price with Asia than the book value of about 1. 15, is not yet see the 10-year low.

Disposal at a price below book value .

The third chart compares share prices to the companies' net asset, or book value, per share.

Mr. Dator, though he isn't a bull on bank stocks, is skeptical of using book value because he says valuing assets is a subjective exercise.

Sources have told the Financial Times that the final price is likely to be 1. 3 to 1. 5 times book value.

Disposal at a price above book value.

Write-Up Increasing the book value of an asset because it is undervalued compared to market values.

Net book value without spec. Dep. And current dep.

Despite privatization, there are roughly 119, 000 state-owned enterprises today, with a book value of about $4 trillion.

Write-Down Reducing the book value of an asset because it is overvalued compared to market values.

Air China Cargo Airport in the capital's 24% stake in the corresponding unaudited book value of 468 million yuan.

The third part is case study and analysis on the difference between book value and fair value.

Yet a HK$157bn ($20bn) market capitalisation, just shy of 10 times book value, looks increasingly incongruous.

The Hang Seng China Enterprises index could be bought for 1. 33 times book value on Friday.

The price under discussion was 50 per cent above Lehman's book value.

What's the blue book value of this car?

Stocks in Asian emerging markets currently trade at about two times book value, about average for the past 20 years, according to UBS.

One is the price to tangible book value.

Book value per share of common stock.

book value bookkeeper boom n.

A price of three times book value is equivalent to paying HK$161. 25 a share for Wing Lung, according to Merrill Lynch analysts.

Our gain in net worth during 2007 was $12. 3 billion, which increased the per-share book value of both our Class A and Class B stock by 11%.

By Buffett's preferred measure of performance -- book value per share -- Berkshire fell 9. 6 percent in 2008.

For example, a cheap company with a high price-to-book value was risky, and hence it generated higher returns for its investors.

Initially the deal was priced at a 1. 94 price to book value ratio.

World financials currently trade at a multiple of 1. 2 times book value, according to MSCI.

Berkshire's book value per share fell 9. 6% in 2008, its biggest one-year drop since Mr. Buffett started running the firm in 1965.

So it's intriguing that Berkshire Hathaway stock today trades at $128, 000, or just 1. 3 times that book value. Stifel's Mr.

For example, selling an asset (whose market value is high but book value is low) to create non-operating profit that offsets operating loss.

With Goldman's shares trading at about 1. 2 times their book value based on Monday's closing price, some investors see the stock as cheap.

Based on Friday's closing prices, the offer is the equivalent of $29 per share and 1. 8 times Merrill's stated tangible book value.

By comparison, HSBC is valued at about 1. 8 times book value.

The deal represents a price of 4. 1 times last month's book value.

The stock trades for just 0. 6 times tangible book value.

At its high in the 1990s, Japan's Nikkei 225 ( $N225) traded at only five times book value.

So the good bank has $80 billion in book value, but the government still owns $35 billion of preferred stock.

By Tuesday, this had doubled to 3. 78 times book value.

The value of an asset at any one time is its book value.

Mr. Cheung says somewhere between 1. 5 and 1. 8 times book value 'could be attractive. '

Google's total stockholders equity is $36bn. That is also called the "book value" of the business.

Suning Appliance, another big retailer, trades at 6. 8 times book value against Gome's 2. 6.

Citic Bank trades at around 3. 3 times book value, compared with 1. 3 times for Bear Stearns.

Buffett said Berkshire's book value grew 13 percent to $95, 453 in 2010.

Book Value per share was $5. 33, up from $5. 28 in the prior quarter.

Price to book value and price to sales are already higher than in developed markets and the gap has widened since March last year.

According to MerrillLynch, financial stocks in the S&P 500 were trading at 10% over book value in 1990.

At 1. 8 times book value, the MSCI index is also near its 10- and 30-year average.

In the 1970s, US stocks averaged 1. 3 times their book value, versus 1. 7 times now.

if boot received, the amount of the long-term equity investment includes the book value of the claim, less the boot and plus taxes payable;

the value shown in its balance sheet (the accounting or book value of its assets minus its liabilities);

the book value of a firm is its total net assets , i . e . the excess of total assets over total liabilities

Analysis on the Difference between the Appraisal Result and the Book Value

The categories of biological assets, quantities of physical output and book value of various biological assets;

The Application of the Fair Value and the Book Value in the Accounting Standards

Sureness of the Book Value of Biological Assets in Agribusiness

Stock Price, Earnings, and Book Value in Managerial Performance Measures

This excess belongs in our intrinsic business value, but is not included in the calculation of book value;

An Analysis of Accounting Treatment to Book Value of Fixed Asset under New Accounting System

The book value of the transferred financial asset;

Useful Life: Historical Value: Net Book Value: Transfer Date:

No. of Fixed Assets: Useful Life: Historical Value: Net Book Value: Date:

Net book value with proportional value adjustments

It was only the second year in more than 40 that Berkshire's book value per share fell;

Purchase at less than book value

Net book value without special depreciation

Net book value without current depreciation

Mean net book value without special depreciation

Write offTo reduce to zero the book value of (an asset that has become worthless)

Valuation is on book value basis, if other valuation is requested, please specify

Amount of minority interest at book value;

Difference between cost and book value

Shareholders funds at book value per share

BALANCE-SHEET ANALYSIS. SIGNIFICANCE OF BOOK VALUE 548

Total book value of the portfolio;

Average ratio of market value to book value

book value of stocks of goods intended for sale

Book Value and Intrinsic Value

Purchase at more than book value

multiple of book value per share

Second, the loss of the book value of inventory in order to turn out;

Book value per common share

Total assets at book value;

Book value and market value

Book value per share of stock

Book value of capital stock

net book value of fixed assets