балансовая стоимость имущества econ.

[Fiore_ua]

Пожалуйста, помогите перевести.

Выражение встречается в следующем контексте:

Номинальная стоимость пакета акций или балансовая стоимость имущества

Видела уже подобное обсуждение на форуме но ответ на вопрос не нашла

Помогите :)

Заранее спасибо

[алешаBG]

Book Value
1. The value at which an asset is carried on a balance sheet. In other words, the cost of an asset minus accumulated depreciation.
2. The net asset value of a company, calculated by total assets minus intangible assets (patents, goodwill) and liabilities.
3. The initial outlay for an investment. This number may be net or gross of expenses such as trading costs, sales taxes, service charges and so on.
In the U.K., book value is known as "net asset value".
Investopedia Says: Book value is the accounting value of a firm. It has two main uses:
1. It is the total value of the company's assets that shareholders would theoretically receive if a company were liquidated.
2. By being compared to the company's market value, the book value can indicate whether a stock is under- or overpriced.
http://www.answers.com/topic/book-value