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BSkyB said it thought BT was paying "far in excess" of its own valuation for the rights.
Instead, each company makes its own valuation of intangibles, guided only by very general accounting standards.
Pope Francis understands that the church he leads can no longer expect to be taken at its own valuation.
Sky feels BT paid "far in excess" of its own valuation for the rights to the European matches.
Then there should be a disclosure of how much lower that distress price was from the value the company is using in its own valuation.
Lloyds Banking Group has underlined its determination to entice investors to back the stock market flotation of TSB by pricing shares in the new bank below its own valuation of the 631 branch network.
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This is a world in which people depend on the well-spoken consulting detective, in which Banks seems to be taken at his own valuation.
Yet here, on his own valuation, was the man who had won the first world war by his part in overthrowing the prime minister, Asquith, and replacing him with Lloyd George.
He claimed to have discovered Murdoch, and never forgave her for giving him the slip with a rival who accepted Canetti at his own valuation as Pluto, god of the underworld, "wanting to whisk Iris off to Hades".
In finding that the evidence should have been admitted, the appeals court said that "a jury could reasonably have found that misrepresentations by a dealer as to the price paid for certain R.M.B.S. would be immaterial to a counterparty that relies not on a 'market' price or the price at which prior trades took place, but instead on its own sophisticated valuation methods and computer model".
Cisco Drops on Valuation Concerns Cisco Systems fell 7.2% after Barron's questioned whether the networking giant can maintain its acquisition-fueled growth rate so as to justify its own lofty valuation.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com