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For purposes of NASDAQs shareholder approval rules, what is “book value”?

April 26, 2017Approval Book value NASDAQ purposes rules shareholder

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For purposes of NASDAQs shareholder approval rules, what is “book value”?

2 Answers

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“Book value” is the stockholders’ equity from the company’s most recent public filing with the SEC. Book value per share is the stockholders’ equity divided by the total shares outstanding. Goodwill and other intangible assets are included in a company’s book value.

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“Book value” is the common stockholders’ equity from the company’s most recent public filing with the SEC. Book value per share is the common stockholders’ equity divided by the total shares outstanding. Goodwill and other intangible assets are included in a company’s book value.