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SIE: Equity Securities
SIE practice questionmediumBook Value

Which statement is TRUE regarding book value per share?

  1. AIt is based on a company’s net tangible assets✓ Correct answer
  2. BIt equals the current market price
  3. CIt indicates guaranteed future returns
  4. DIt is typically higher than market value
Explanation

Why AIt is based on a company’s net tangible assets

Book value per share is calculated based on net tangible assets. It does not guarantee returns, usually differs from market value, and may be lower or higher.

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