Tangible common equity: related pages

Earnings before Interest, Tax, Depreciation and Amortisation.

The cost shown in the profit and loss account as the result of a fall in the value of an asset.

The value of an asset or liability in an arms length transaction between unrelated willing and knowledgeable parties. A concept used in many accounting standards including the IFRSs.

Price/book value

Share price ÷ net assets per share.

Deferred tax

A balance sheet line to record accrue between the periods in which events occur and the periods in which they are taxable.