Underlying Value

Underlying Value

The fundamental value of a company, and not its speculated or estimated future value. The underlying value may reflect both tangible and intangible value and, for that reason, may be difficult to calculate. However, it comes from present, fundamental information and not conjecture.
References in periodicals archive ?
We appreciate the opportunity to further our relationship with Archon, which has a stellar reputation for assessing and optimizing the underlying value of real estate assets," said Skip Wells, Managing Director of the SCG business unit.
The income the property generated was considered low in relation to its underlying value.
All of this is what Marc Juris, executive producer of AMC's ``Hollywood Fashion Machine,'' calls a reliance on partnerships to help exploit the underlying value of the entertainment industry's ability to set trends.
Sienna Capital will acquire, manage, redevelop, and operate real estate assets, with a focus on restructuring and/or repositioning properties to unlock their underlying value.
Therefore, a taxpayer that acquires an asset to get out from under a burdensome lease will be required to capitalize the entire payment regardless of the underlying value of the purchased property.
Given the standard multiplier of $100, the underlying value would be $8,000.
The gifts qualify for the annual exclusion, the marital deduction when applicable, and should be discounted 35% from their intrinsic underlying value in computing the taxable gifts.
Sienna Capital will acquire, manage, redevelop and operate real estate assets, with a focus on restructuring and/or repositioning properties to unlock their underlying value.
It remains to be seen if other courts will look through the asset distributed to determine an underlying value, as the Ninth Circuit did, or if they follow the dissent and value the exact property distributed.