View source for BOOK VALUE

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== Definitions ==

book [[VALUE|value]] of a stock is determined from a [[COMPANY|company]]'s records, by adding all assets (generally excluding such intangibles as good will), then deducting all debts and other [[LIABILITIES|liabilities]], plus the [[LIQUIDATION|liquidation]] [[PRICE|price]] of any preferred issues. The sum arrived at is divided by the number of common shares outstanding and the result is book value per common [[SHARE|share]]. Book value of the assets of a company or a [[SECURITY|security]] may have little or no significant relationship to [[MARKET_VALUE|market value]].