Bank Tangible Book Value. Usually a company's book value and Tangible Book per Share may not reflect its true value. A tangible asset is anything that has commercial or exchange value and has a physical form.
And how should it be interpreted?
Book Value minus goodwill and intangible assets.
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Intangible assets are not included in this calculation because they would be meaningless if a company were to go bankrupt. The tangible book value per share (TBVPS) shows the amount per share that shareholders would expect if the firm was liquidated today. The assets may be carried on the balance sheets at the original For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned.