| 单词 | asset value |
| 释义 | asset value = per share 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 not in practice, the amount attributable to each share if the company was wound up. The asset value may not necessarily be the total of the values shown by a company's balance sheet, since it is not the function of balance sheets to value assets. It may, therefore, be necessary to substitute the best estimate that can be made of the market values of the assets (including goodwill) for the values shown in the balance sheet. If there is more than one class of share, it may be necessary to deduct amounts due to shareholders with a priority on winding up before arriving at the amounts attributable to shareholders with a lower priority. If a company goes into liquidation or receivership, the break-up value of the assets may well be below their book value, especially if the assets include specialized or obsolete machinery saleable only for its scrap value. |
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