TANGIBLE BOOK VALUE Definition

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TANGIBLE BOOK VALUE is different than 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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LEVERED BETA is the beta reflecting a capital structure that includes debt.

PREMIUM BOND is a bond selling above its par value or its value at maturity.

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