Book Value
The net value of an asset or business recorded on the books, calculated as the original cost minus depreciation or liabilities. For a company, it’s total assets minus total liabilities. Book value helps assess asset worth or compare with market value for investment decisions.
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Book Closure
A temporary suspension period during which a company’s share transfer books are closed. It determines eligible shareholders for dividends, rights…
Bank Draft
A payment instrument issued by a bank guaranteeing payment to a specified party. It is commonly used for secure transactions…
Bank Guarantee
Bank guarantee is a promise issued by a bank ensuring that a debtor’s obligations will be met if they default.…
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