Finans
firmanin tasfiye degeri
İngilizce: firm's liquidation value (
Türkçe Tanım
Bir firmanin tum varliklarinin bireysel olarak satilmasi ve tum borclarin duzenli veya zorunlu tasfiye surecinde odenmesi halinde gerceklestirilecek tahmini toplam tutardir. Tasfiye degeri genellikle bir isletmenin taban degerini temsil eder, cunku sureklilik primi ve maddi olmayan varlik degerlerini haric tutar. Bu metrik iflas islemlerinde, teminatlı kredi kararlarinda ve sirketin faaliyetlerine devam edemeyecegi sikintili birlesme-satin alma islemlerinde kritik oneme sahiptir.
English Definition
The estimated total amount that would be realised if all of a firm's assets were sold individually and all liabilities were settled in an orderly or forced liquidation process. Liquidation value typically represents the floor value of an enterprise, as it excludes going concern premiums and intangible asset values. This metric is critical in insolvency proceedings, secured lending decisions, and distressed M&A transactions where the company may not continue operations.