ADJUSTED BOOK VALUE Definition

ADJUSTED BOOK VALUE is the value that results after one or more asset or liability amounts are added, deleted, or changed from their respective financial statement amounts. It can be stated in either one of two ways, i.e. Tangible Book Value or Economic Book Value (also known as Book Value at Market). Tangible Book Value is different than Economic Book Value in that it deducts from asset value intangible assets, which are assets that are not hard (e.g., goodwill, patents, capitalized start-up expenses and deferred financing costs).

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GI, among others, is an acronym for: Government Issue, General Increase, General Information, or General Issue.

BALANCE SHEET GEARING is the ratio of interest-bearing debt to equity.

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