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Sum-of-the-Parts Value

The market value of the components (lines of business, divisions, units, etc.) of a firm, assumed to be sold off...

Gone Concern Value

The market value of the components (lines of business, divisions, units, etc.) of a firm, assumed to be sold off...

Beta

The sensitivity of a stock's return to the return on a relevant market index. However, securities may not be confined...

BUV

It stands for breakup value (break-up value); the market value of the components (lines of business, divisions, units, etc.) of...

Breakup Value

The market value of the components (lines of business, divisions, units, etc.) of a firm, assumed to be sold off...

FV Hedge

A hedge that accounts for the changes in the fair value (FV) of a recognized asset or liability or that...

Measurement Base

The base or basis that is used, in accounting, for measurement of value. The value of an element (e.g., an...

IV of an Option

Generally, it is the effective monetary advantage which would be obtained when an option is immediately exercised. In call options,...

Residual Value of a Leased Asset

A lease's remaining carrying value after it has been fully depreciated at the end of its term. This value reflects...

Market Valuation

The process an entity/ investor (or broadly any market player) follows in order to establish how the market values a...