The simplest explanation for the above is that when a company is in the liquidation phase, it is putting an end to its business and selling its assets to pay its debt.
In this case, it is obvious that selling price will be considered as the liquidation value and not the book value.
All tangible assets – fixed as well as current – are considered while calculating the liquidation value of the company.
However, intangible assets such as goodwill are not included in the same.
Let us look at Fitbit’s share price movement over the past few quarters.For a commodities account equals total cash value commodities options value.Soft Edge Margin (SEM) – if during the trading day an account’s Equity with Loan Value is equal to at least 90% of the maintenance margin requirement, it will not be subject to liquidation until ET for U. stocks (i.e., the earliest of: 15 minutes before market close, 15 minutes before end of liquidation hours or start of Reg. stocks is ET and for other products the later of: the market open (latest open time if multiply listed); or start of liquidation hours.Liquidation Value – Unlike human beings, a company is not a natural person.Its identity is different from that of its owners and managers.