breakup value

자료: http://www.businessdictionary.com/definition/breakup-value.html

Definition

Net asset value of a business, computed on the basis of it being sold as a 'gone concern.' It is the most conservative method of business valuation because the assets are priced individually (as disparate pieces, and not as functional units together with other assets) at their forced liquidation ('fire sale') value. Also called breakup basis.

cf.1: Private Market Value(PMV)

cf.2: gone concern: http://www.businessdictionary.com/definition/gone-concern.html

Definition

Defunct firm or one in the process of being wound up. Debts of such firms become due immediately in full, their market value is determined on the basis of auction or liquidation value of their tangible assets, and their goodwill counts for nothing. See also going concern.

cf.3: going concern: http://www.businessdictionary.com/definition/going-concern.html

Definition

Currently operating business that is expected to continue to function as such and remain viable in the foreseeable future.