balance sheet asset value


in relation to a registered company, the total of the assets of the company minus the total of the liabilities and provisions and any capital the repayment of which, in the event of a winding up, would have priority over the ordinary share capital. By virtue of the accounting equation, the total amount of the balance sheet asset value is equal to the shareholders’ equity. Balance sheet asset value is usually expressed as an amount per ordinary share by dividing the total amount by the number of issued ordinary shares.


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