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Share Market Terms , Definition and Meaning - Alphabetical LISTING - A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, Y, Z
Book Value 1. The value at which an asset is carried on a balance sheet. Since the asset is subject to depreciation, the book value is lower every year. Cost minus accumulated DEPRECIATIN will thus show the book value of an asset. 2. The net asset value (NAV) of a company’s shares. Take the total assets of a company (equity capital plus accumulated reserves) and deduct current liabilities, long-term liabilities, and preference shares. What remains is shareholders’ fund. Divide this by the number of shares issued. The result is the book value of a share.
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Share Market Terms , Definition and Meaning - Alphabetical LISTING - A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, Y, Z
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