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There is no shortage of debate on whether Facebook can justify its inflated $106bn valuation (at the time of writing).
Compared with proposals that require a once-and-for-all valuation at the time the options are issued, the Bulow-Shoven method would probably give a more accurate picture of the cost of outstanding options grants on a continuing basis.
The struggling web pioneer is set to lay-off staff and sell some businesses to boost profitability but the share sale is likely to value it at just $3 billion, some way off its $163 billion valuation at the time of the merger in 2000.
Yet the fee remains remarkable given Chelsea had considered Matic to be only a makeweight in the deal which brought David Luiz from Benfica in the 2011 mid-winter window, the midfielder's valuation at the time being placed at around £3m.
Its valuation at the time was a reported $75 million.
The valuation at the time was at $5 billion.
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That person said the two sides could not overcome disagreements about valuations at the time.
Evaluations of screening or diagnosis require valuations at the time of the intervention and subsequently following treatment.
Whether a crisis provides investors with a good buying opportunity depends largely on valuations at the time of the crisis and on future economic developments.
There is a fair counter-argument that the enriched cohort had higher valuations at the time of the IPO and that the value was captured by private market investors rather than public investors.
The scatter plot below charts the amount of venture and debt capital raised by companies on a logarithmic scale, and their corresponding valuations at the time of the IPO or acquisition.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com