The book value per share of common stock, assuming current-year preferred dividends have been paid, is:

Name: The book value per share of common stock, assuming current-year preferred dividends have been paid, is:
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The book value per share is calculated by subtracting preferred equity from total equity and then dividing by the number of common shares. Assuming preferred dividends have been paid, the remaining equity is attributed to common shareholders.

The Book Value Per Share of Common Stock, Assuming Current-Year