Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.

企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；

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But the bank is adding low-cost deposits, and with the stock trading at a mere 95% of its book value, Schutz is staying put.

FORBES: Magazine Article