When they do, the profits are recorded on their financial statements here, and the future cash flow from those investments is capitalized into their value on our stock market.

FORBES: Follow the Flow

The good bank will be well-capitalized, and the value of its assets will be clear.

WSJ: Banks Need Fewer Carrots and More Sticks

But there are well established appraisal methods to measure the present value of future benefits through capitalized income streams.

FORBES: Before You Go Nuts on College Coaches' Salaries

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.

FORBES: Dividend Kings