Ellington Financial LLC (NYSE:EFC) on Tuesday disclosed that its estimated common stock book value
A P/B ratio is computed by dividing the share price of a stock by its book value
Further, the estimated book value
is as of May 31, 2014 and does not reflect the dividend announced TODAY.
An important measure of value is the book value
per share-total assets minus intangible assets and liabilities divided by the number of outstanding shares.
Under the deal, which is seen to be wrapped up in the first week of June, Goldman Sachs International Ltd is paying some GBP200m in cash for around GBP170m book value
of the assets.
Since the financial crisis, insurers have been replacing banks as the providers of book value
wraps to pension plans partly because as the crisis developed, banks needed to focus on their core businesses and "capital needed to be marshaled," according to Moody's Joel Levine, Associate Managing Director, US Insurance Team.
Under the initial plan of the Insurance Bureau, insurance firms will have to deduct their liabilities from the increment of their realty value before incorporating the remainder into their book value
1999) hypothesize and find that including book value
of equity in the simple earnings capitalization model eliminates the negative relation.
New capabilities and opportunities in the deregulated energy field now provide some building owners and managers with a competitive edge--smart players who think strategically about energy tap into new streams of income, fund critical facility upgrades that enhance the book value
of the property by more than the cost of the upgrade, and they build services and offerings to support the sale to new tenants.
Historically, the most commonly used method has been the tax book value
method, under which interest expense is allocated based on the relative tax basis of the taxpayer's assets.
Many textbook examples rely on book value
as a proxy for the replacement value of operating assets, which is not surprising considering the complexity of measuring the value of, or the change in value of, intangible assets.
Department of the Treasury and Internal Revenue Service issued temporary and proposed regulations under section 861 of the Internal Revenue Code, relating to the use of an alternative tax book value
method for allocating and apportioning interest expense.