Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

Asset value

see net asset value.

Value

n. 1. The monetary worth or price of something; the amount of goods, services, or money that something will command in an exchange.

Valuer

See APPRAISER.

acirjusted present value

An asset's value determined by adding together its present value and the value added by capital-structure effects. - Abbr. APV.

actual cash value

Insurance. 1. Replacement cost minus normal depreciation. 2. See fair market value.

actual cash value.

See fair market value under VALUE.

actual market value

See fair market value.

actual market value.

See fair market value under VALUE.

actual value

See fair market value.

actual value.

See fair marked value under value

actuarial present value

The amount of monf , necessary to purchase an annuity that wougenerate a particular monthly payment, whatever periodic payment the plan provide for the r.x°-,~t,•,R recipient

adjusted book value

Inventory value adjusted to reflect the inventory's current actual value.

adjusted book value.

See BOOK VALUE.

adjusted present value.

See PRESENT VALUE.

agreed value

A property's value that is fixed by agreement of the parties with the property. An example is a list of property values contained in an insurance policy.

annual value

1 The net yearly income derivable from a given piece of property. 2. One year's rental value of property, less costs and expenses.

bona fide holder for value.

See HOLDER FOR VALUE.

bona fide purchaser for value

One who purchases legal title to real property, without actual or constructive notice of any infirmities, claims, or equities against the title. Generally, a bona fide purchaser for value is not affected by the transferor's fraud against a third party, and has a superior right to the transferred property as against the transferor's creditor to the extent of the consideration that the purchaser has paid. - Also termed innocent purchaser for ualue.

bona fide purchaser for value.

See PURCHASER (1).

book value

See BOOK VALUE.

book-value stock

Stock offered to executives at a book-value price, rather than at its market value. ( The stock is offered with the understanding that when its book value has risen, the company will buy back the stock at the increased price or will make payments in stock equal to the increased price.

cash surrender value

Insurance. The amount of money payable when an insurance policy having cash value, such as a whole-life policy, is redeemed before maturity or death. - Abbr. CSV. - Also termed surrender value.

cash value

See full cash value.

cash-value option

. The right of a life-insurance policyholder to surrender the policy for its cash value at a specified time or at any time. commodity option. An option to buy or sell a commodity. futures option. An option to buy or sell a futures contract.

clear annual value

See VALUE.

clear market value

See fair market value under VALUE.

clear value

See VALUE.

commuted value

1. In the assessment of damages, the present value of a future interest in property. 2. The value of future payments when discounted to present value.

conversion value

A convertible security's value as common stock. ( For example, a bond that can be converted into ten shares of stock worth $40 each has a conversion value of $400. See BOND CONVERSION.

current market value

The price at which an asset can be sold within the present accounting period.

diminution-in-value method

A way of calculating damages for breach of contract based on a reduction in market value that is caused by the breach.

double value

Twice the value of something; specif., a penalty payable by a tenant to a landlord of twice the yearly value of lands held by the tenant, who refused to leave when the landlord provided written notice of intent to possess the property. ( The penalty was provided under the Landlord and Tenant. Act (1730). St. 4 Geo. 2. ch. 28, s. 1.

exercise value

The value to an optionholder of using the option.

exhibition value

In the motion-picture industry, the minimum receipts that distributors expect to realize from showing a particular film. - Also termed minimum sale; price expectancy.

face value

See FACE AMOUNT.

fair and reasonable value

See fair market value under VALUE.

fair cash market value

See fair market value under VALUE.

fair cash value

See fair market value under VALUE.

fair market value

The price that a seller is willing to accept and a buyer is willing to pay on the open market and in an arm's-length transaction; the point at which supply and demand intersect. - Abbr. FMV. - Also termed actual value; actual cash value; actual market value; cash value; clear market value; fair and reasonable value; fair cash market value; fair cash value; fair market price; fair value; full value; just value; market value; salable value; true value. "[A] forced sale price is not fair value though it may be used as evidence on the question of fair value. Likewise, the fair value of saleable assets is not what they would sell for in the slow process of the debtor's trade as if the debtor were continuing business unhampered. The general idea of fair value is the amount of money the debtor could raise from its property in a short period of time, but not so short as to approximate a forced sale, if the debtor operated as a reasonably prudent and diligent businessman with his interests in mind, especially a proper concern for the payment of his debts." David G. Epstein et al., Bankruptcy § fr18, at 307 (1993).

fair value

See fair market value.

fair-value accounting method

See ACCOUNT. ING METHOD.

fair-value accounting method.

The valuation of assets at present actual or market value.

fair-value law

A statute allowing a credit against a deficiency for the amount that the fair market value of land exceeds the price atforeclosure Also termed fair-value legislation.

full cash value

Market value for property tax purposes; estimated value derived by standard appraisal methods. - Also termed cash value.

full value

See fair market value.

full value.

See fair market value under VALUE.

future value

The value, at some future time, of a present sum or a series of payments of money, calculated at a specific interest rate.

future value.

See VALUE,

going-concern value

The value of a commercial enterprise's assets or the enterprise itself as an active business with future earning power, as opposed to the liquidation value of the business or its assets. ( Going-concern value includes, for example, goodwill. - Also termed going value. Cf. GOODWILL.

highest proved value

In a trover action, the greatest value (as proven by the plaintiff) that the converted property reached from the time of the conversion until trial. ( This is the most that a plaintiff is entitled to recover.