Liquidation value


Also found in: Dictionary, Acronyms.

Liquidation value

Net amount that could be realized by selling the assets of a firm after paying the debt.

Abandonment Value

The value of an asset if it were sold immediately and all debts associated with it were repaid. That is, the abandonment value is what would be left over after an asset is sold and all the bills were paid. It is also called the liquidation value. See also: Market Price.

Net Asset Value

In stocks and businesses, an expression of the underlying value of the company. That is, it is a statement of the value of the company's assets minus the value of its liabilities. One way of thinking about the net asset value is that it is the underlying value of a company, not the value dictated by the supply and demand of shares or its market capitalization. It is also called the book value.
References in periodicals archive ?
Before mortgage bankers can fully grasp liquidation value, it's important to have a clear understanding of market value.
Another problem is the actual calculation of the liquidation value for purposes of this safe harbor.
The concepts of going concern value and liquidation value also can lead to interesting predicaments.
2) By requiring liquidation value, it appears that lack of marketability and minority interest discounts may not apply.
Figure 2 illustrates holding value and liquidation value using data from Table 1.
The mean (median) liquidation value of assets is estimated at $278 million ($134 million).
Consistency requirement: The creditor, debtor partnership, and its partners must treat the FMV of the debt as being equal to the liquidation value to determine the tax consequences of the debt-for-equity transfer.
Chesapeake has 100,310 shares of 6% preferred stock outstanding with a liquidation value of $5.
Chesapeake has 101,275 shares of 6% preferred stock outstanding with a liquidation value of $5.
The board also declared a cash dividend on its 8% Series C cumulative redeemable perpetual preferred stock ($25 liquidation value per depositary share, each representing 1/100th of a share of preferred stock) equal to $0.
One report gave the liquidation value of the assets in case the banks had to sell them to a third party.
The aggregate liquidation value of the Company's preferred stock is $200 million.