Financial Management: Principles and Applications, 13/e

B

• Balance sheets, 49–57

  • assets, 49–52

  • book value vs. market value, 55, 450

  • common size, 82, 82t

  • components of, 40, 53f

  • constructing, 54–55

  • defined, 49, 69

  • income statements and, 44

  • intangible assets, 55

  • liabilities, 51–52

  • personal, 56f–57f

  • pro forma, 555, 568

  • sample, 50t

  • shareholders’ equity on, 51–52

• Bankers’ acceptances, 30t, 592t

• Bank holding companies, 22t

• Bankruptcy, 484, 488, 492, 494–495 , 499f, 500

• Banks. See Commercial banks

• Bank transaction loans

  • cost of, 589

  • defined, 588t, 599

  • types of, 258t

• Barbarians at the Gate (movie), 25

• Barry, Vincent, 371n

• Basis points, 258, 290

• Basis risk, 645, 660

• Bechtolsheim, Andy, 302

• Behavior, of investors, 213–214

• Benchmarking

  • capital structure and, 500–501 , 502–503

  • defined, 516

  • making a capital ...