Book value
The balance remaining after depreciation has been deducted from cost is known
as the net book value (NBV) or written down value (WDV) of the asset. It is the
amount of the cost of asset which has not been charged against the profit in the
Income statement. The net book values of assets at which the assets are ‘carried’
in the Statement of Financial Position are known as carrying amounts.
Year 2010 2011 2012 2013 2014
Book Value 115.35 96.46 72.14 67.49 55.09
Remarks:
The graph shows a fall in the book value over the year. From 2010 to 2012 the
book value fell sharply. But from 2012 onwards till 2014 the fall was at a slower
rate.
Price to book value average
Price to book value is a financial ratio used to compare a company's book value
to its current market price. Book value is an accounting term denoting the
portion of the company held by the shareholders at accounting value (not
market value).
Year 2010 2011 2012 2013
Price To Book Value
Average
2.06 2.18 2.1 2.19
