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Salisbury Bancorp, Inc. Reports Results for First Quarter 2023; Declares 16 Cent Dividend

Benzinga

per Basic Common Share and Return on Average Assets of 0.79% or $0.60 Non-performing Assets were 0.14% of Total Assets at March 31, 2023 Common Equity Tier 1 and Tangible Common Equity Ratio of 12.16% and 7.63%, Respectively, at March 31, 2023 1 LAKEVILLE, Conn., Capital Shareholders' equity increased $4.0

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Mercer’s Musings #2: Using Restricted Stock Studies to Support Marketability Discounts

Chris Mercer

Mercer’s Musings #1 addressed the topic of compliance with USPAP and the Internal Revenue Service. Company A’s annual dividend for the 10% interest is $100,000, which provides a 10% expected dividend yield based on the MM/FC value of the interest. greater than the comparable interest in Company A.