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1 asset value per share
Fina way of measuring the value of assets per share, to assist with investment and disinvestment decisions, usually for the benefit of equity shareholders. It is calculated by dividing the total assets less liabilities by the number of issued equity shares. -
2 Gross Asset Value
Finances: GAV -
3 Net Asset Value Per Share
Finances: NAVPSУниверсальный русско-английский словарь > Net Asset Value Per Share
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4 net asset value
Investment: NAV -
5 net asset value per share
Finances: NAVPSУниверсальный русско-английский словарь > net asset value per share
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6 net asset value
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7 asset-stripping
Finthe purchase of a company whose market value is below its asset value, usually so that the buyer may sell the assets for immediate gain. The buyer usually has little or no concern for the purchased company’s employees or other stakeholders, so the practice is generally frowned upon. -
8 asset
Fin, Gen Mgtany tangible or intangible item to which a value can be assigned. Assets can be physical, such as machinery and consumer durables, or financial, such as cash and accounts receivable.Assets are typically broken down into five different categories. Current assets include cash, cash equivalents, marketable securities, inventories, and prepaid expenses that are expected to be used within one year or a normal operating cycle. All cash items and inventories are reported at historical value. Securities are reported at market value. Non-current assets, or long-term investments, are resources that are expected to be held for more than one year. They are reported at the lower of cost and current market value, which means that their values will vary. Fixed assets include property, plants and facilities, and equipment used to conduct business. These items are reported at their original value, even though current values might well be much higher. Intangible assets include legal claims, patents, franchise rights, and accounts receivable. These values can be more difficult to determine. Accounts receivable, for example, reflect the amount a business expects to collect, such as, say, $9,000 of the $10,000 owed by customers. Deferred charges include prepaid costs and other expenditures that will produce future revenue or benefits. -
9 asset valuation
Finthe aggregated value of the assets of a firm, usually the capital assets, as entered on its balance sheet -
10 Value Recovered Asset
American: VRAУниверсальный русско-английский словарь > Value Recovered Asset
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11 net book value
Finthe historical cost of an asset less any accumulated depreciation or other provision for diminution in value, for example, reduction to net realizable value, or asset value which has been revalued downwards to reflect market conditions. -
12 capital asset pricing model
Econa model of the market used to assess the cost of capital for a company based on the rate of return on its assets.EXAMPLEThe capital asset pricing model holds that the expected return of a security or a portfolio equals the rate on a risk-free security plus a risk premium. If this expected return does not meet or beat a theoretical required return, the investment should not be undertaken. The formula used for the model is:Risk-free rate + (Market return – Risk-free rate) × Beta value = Expected returnThe risk-free rate is the quoted rate on an asset that has virtually no risk. In practice, it is the rate quoted for 90-day U.S. Treasury bills. The market return is the percentage return expected of the overall market, typically a published index such as Standard & Poor’s. The beta value is a figure that measures the volatility of a security or portfolio of securities, compared with the market as a whole. A beta of 1, for example, indicates that a security’s price will move with the market. A beta greater than 1 indicates higher volatility, while a beta less than 1 indicates less volatility.Say, for instance, that the current risk-free rate is 4%, and the S&P 500 index is expected to return 11% next year. An investment club is interested in determining next year’s return for XYZ Software Ltd., a prospective investment. The club has determined that the company’s beta value is 1.8. The overall stock market always has a beta of 1, so XYZ Software’s beta of 1.8 signals that it is a more risky investment than the overall market represents. This added risk means that the club should expect a higher rate of return than the 11% for the S&P 500. The CAPM calculation, then, would be:4% + (11% – 4%) × 1.8 = 16.6% Expected ReturnWhat the results tell the club is that, given the risk, XYZ Software Ltd. has a required rate of return of 16.6%, or the minimum return that an investment in XYZ should generate. If the investment club does not think that XYZ will produce that kind of return, it should probably consider investing in a different company.Abbr. CAPMThe ultimate business dictionary > capital asset pricing model
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13 deprival value
Fina basis for asset valuation based on the maximum amount which an organization would be willing to pay rather than forgo the asset. -
14 wasting asset
Finan asset that will cease to have any value at all at a date in the future, such as an option or a short-term lease -
15 bond value
Finthe value of an asset or liability recorded in the accounts of an entity -
16 net realizable value
Finthe value of an asset if sold, allowing for costs -
17 present value
Fin1. the amount that a future interest in a financial asset is currently worth, discounted for inflation2. the value now of an amount of money that somebody expects to receive at a future date, calculated by subtracting any interest that will accrue in the interim -
18 net residual value
Finthe anticipated proceeds of an asset at the end of its useful life, less the costs of selling it, for example, transportation and commission. It is used when calculating the annual charge for the straightline method of depreciation.Abbr. NRV -
19 open market value
Finthe price that an asset or security would realize if it was offered on a market open to all -
20 High Value Asset
Military: HVA
См. также в других словарях:
asset value — The net market value of a corporation s assets on a per share basis, not the market value of the shares. A company is undervalued in the market when asset value exceeds market value. Bloomberg Financial Dictionary * * * asset value asset value ➔ … Financial and business terms
asset value per share — ➔ value1 * * * asset value per share UK US noun [U] ► ACCOUNTING, FINANCE the total value of a company s assets, divided by the number of shares the company has sold: »There is an increase in asset value per share for the remaining shareholders.… … Financial and business terms
Asset Value Per Share — The total value of a fund s investments divided by its number of shares outstanding. This type of asset value per share is more commonly referred to as net asset value per share or simply net asset value or NAV. Asset value per share can also… … Investment dictionary
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Accounting dictionary
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Accounting dictionary
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Big dictionary of business and management
asset value (per share) — break up value The total value of the assets of a company less its liabilities, divided by the number of ordinary shares in issue. This represents in theory, although probably not in practice, the amount attributable to each share if the company… … Big dictionary of business and management
asset value — /ˌæset vælju:/ noun the value of a company calculated by adding together all its assets … Marketing dictionary in english
asset value — /ˌæset vælju:/ noun the value of a company calculated by adding together all its assets … Dictionary of banking and finance
Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… … Wikipedia
net asset value — ( NAV) A mutual fund s share value. It is calculated by subtracting total liabilities from total assets to determine net worth or equity. The equity value is then divided by the number of outstanding shares. The NAV is calculated once each day at … Financial and business terms
