Is the partnership really expected to produce a fair market value balance sheet so the partner can adjust his gain for investment tax purposes?
Bad, if you are concerned about a balance sheet that depends on the value of cars coming off lease.
By issuing preferred stock to existing shareholders, Einhorn believes that Apple can unlock the value on its balance sheet while retaining its existing cash hoard.
FORBES: David Einhorn Still Thinks Apple Can Reach $1000 Per Share
Its strong balance sheet should enable it to increase book value despite economic turbulence.
We look forward to Apple's evaluation of our iPref idea and we encourage fellow shareholders to urge Apple to unlock the significant value residing on its balance sheet.
So whilst click-through rates on emails and website hits are both free to measure and very seductive, it takes time and money to measure the value of your brand (many big PLCs value these on their balance sheet as goodwill running into several hundred million).
As for the fixed assets (like the building and the ground), those will probably have a lower value than stated on the balance sheet.
Juetten has one client who has over 4, 000 bottles of the stuff in his cellar and insists on including their value on his annual personal balance sheet every year.
For example, a share in Siemens acquired in 1974 for euro8 still sits on the buyer's balance sheet at euro8 today, even though its value has risen hugely.
Writing a loan down, on the other hand, means that it stays on the bank's balance sheet at a reduced but perhaps still inflated value, and the collateral backing the loan is not sold.
In a recent conference call Michael Campbell, Regal's chief executive, justified the dividends as "the most efficient means of distributing value, " adding that his balance sheet remained prudently capitalized.
All this is reflected in the premium over book value before adjusting for goodwill on the balance sheet.
It too has a debt-free balance sheet and gets only marginally higher marks for share price value from the charts.
This meant that equity, the balance-sheet shock-absorber, had to fall in value.
In other words, Lloyds seems to have lent 455 times the value of the capital earmarked in its balance sheet to absorb losses, just in case these mortgages go bad.
Its balance sheet is strong, with a 19% debt to total value based on its first quarter 2010 numbers.
Unlike Berkshire, Loews doesn't sell at a premium to book value, but Tisch's company boasts a strong balance sheet.
Franchise value (defined as equity plus debt less cash on the balance sheet).
Finally, the acquisition binge has left Danaher with a mountain of goodwill on its balance sheet--goodwill being the excess of the purchase price over the book value of the acquired business.
Smart leaders will recognize the value of information and manage it like all other assets on the balance sheet.
The second was to use its balance sheet to help commercial and investment banks finance their holdings of hard-to-value securities and avoid fire-sales of assets.
Levering the balance sheet pulled in the roof of the whole western economy and now going too far up the value chain and being the brand just might pull in the walls.
With the market value plummeting, he argued, mark-to-market accounting turned AIG's balance sheet into a nightmare.
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