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NTAV
(net tangible asset value) per share
Net tangible
asset value per share is based on information disclosed in the
the reported balance sheet at the end of each period. Net tangible
assets, defined as shareholders' funds attributable to equity
interests minus intangibles, are divided by the number of ordinary
shares in issue at the year-end. The calculation of ntav per
share is summarised as follows:
EQUITY INTEREST
IN SHAREHOLDERS' FUNDS,
MINUS INTANGIBLES
(£)
--------------------------------------------------
X 100p = NTAV PER SHARE (p)
SHARES IN
ISSUE AT YEAR-END
The terms
‘net tangible asset value per share’, and ‘tangible book value
per share’, are interchangeable, and have exactly the same meaning.
Net tangible
asset value per share can be subject to adjustment for a variety
of reasons, mostly reflecting share
capital changes which give rise to share price adjustment
factors. In some cases notional
dilution must be taken into account.
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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