Notes
IA3
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Book Value Per Share
Computed as: net assets divided by outstanding shares at the end of the year.
If there is only one class of outstanding share capital,
Total shareholders’ equity
Number of outstanding shares,
Note that in determining the total shareholders equity, the cost of the treasury shares is to be deducted and the number of treasury shares is deducted from the number of shares issued in arriving the number of outstanding shares.
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- Note on IA3, created by Loise Villaluz on 10/10/2020.
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- Loise Villaluz · Oct 2020
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- Oct 10, 2020
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