Go to Statistics Portal

VALUATION OF STOCKS

Statistics Directorate    
Definition:
The fifth edition of the IMF Balance of Payments Manual (BPM5) and the OECD Benchmark Definition of Foreign Direct Investment recommend using market price as the basis for stock valuation. However, it is recognised that, in practice, book values from the balance sheets of direct investment enterprises (or investors) are often used to determine the value of the stock of direct investment.

Source Publication:
Report on the Survey of Implementation of Implementation of Methodological Standards for Direct Investment – IMF, OECD, March 2000 – Appendix II: Glossary of Foreign Direct Investment Terms.

Cross References:
Book value

Hyperlink:
http://www.imf.org/external/bopage/pdf/mar2000.pdf

Statistical Theme: Financial statistics

Created on Tuesday, September 25, 2001

Last updated on Wednesday, August 7, 2002