fair value of securities

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• Fair Funds for Investors — Provision introduced in 2002, under Section 308(a) of the Sarbanes Oxley Act. Fair Funds for Investors was put into place to benefit those investors who have lost money because of the illegal or unethical activities of individuals or companies… …   Investment dictionary

• Equity value — is a market based measure of the equity value of a firm. It is also called Diluted Earnings Per Share or Earnings per share (EPS). EPS is, in basic terms, the company s revenue minus all costs including paying interest on debt and paying taxes… …   Wikipedia

• 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

• Collateral Value — The estimated fair market value of an asset that is being used as loan collateral. Collateral value is determined by appraisal from a qualified expert. If publicly traded securities are being used, then the current price of the securities is the… …   Investment dictionary

• Liquidation value — is the likely price of an asset when it is allowed insufficient time to sell on the open market, thereby reducing its exposure to potential buyers. Liquidation value is typically lower than fair market value. Unlike cash or securities, certain… …   Wikipedia

• IRS Publication 561: Determining The Value Of Donated Property — A document published by the Internal Revenue Service (IRS) that provides taxpayers with information on how to determine the fair market value (FMV) or appraisal value for property donated to a qualified organization. Taxpayers can donate a wide… …   Investment dictionary

• Adjusted Book Value — A measure of a company s valuation after liabilities, including off balance sheet liabilities, and assets are adjusted to reflect true fair market value. The potential downside of using an adjusted book value is that a business could be worth… …   Investment dictionary

• relative value — A phrase used to refer to whether or not a security s price is relatively cheap, relatively fair, or relatively rich ( expensive) compared to prices for other securities. American Banker Glossary The attractiveness measured in terms of risk,… …   Financial and business terms

• Mortgage-backed security — Securities Securities Bond Stock Investment fund Derivative Structured finance Agency security …   Wikipedia

• Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… …   Wikipedia