The value at which something (eg a security) is recorded in a company's balance sheet (often the cost of buying it). If securities have been acquired at different times, the book value will reflect the average buying cost.

In the context of an equity fundraising, bookbuilding is the process by which the price and size of the issue of securities is set. The bookbuilding process involves investors giving indications of their likely take up of shares at different price levels. At the end of the process the broker/investment bank will set the offer price of the shares based on the indications received from investors.

CASE HUB ARCHIVED—this archived case hub reflects the position at the date of the decision of 19 April 2013; it is no longer maintained. See further, timeline, commentary and related cases. Case facts Outline UK merger investigation of the completed acquisition by Booker of Makro. Latest developments On 19 April 2013, the Competition Commission issued its final report and cleared the transaction unconditionally. Parties Booker Group plc (Booker), Makro Holding Limited (Makro)—the parties are UK-based wholesalers that supply a range of food, drinks, grocery and non-food products. Booker operate 172 'cash and carry' (C&C) branches in the UK and Premier (independent grocery stores). Makro operates 30 C&C branches in the UK. Makro was the UK subsidiary of German-based wholesale and retail operator Metro AG. Background The parties have a broad customer base that includes a variety of caterers, retailers

CASE HUB NOTE—appeal lodged before the General Court in Case T- 1139/23 ARCHIVED—this archived case hub reflects the position at the date of the decision 25 September 2023; it is no longer maintained. See further, timeline and commentary . Case facts Outline European Commission merger investigation into the proposed acquisition of Flugo Group Holdings by Booking Holdings (M.10615). The transaction involves horizontal overlaps in the market for accommodation online travel agencies Latest developments On 25 September 2023, the Commission prohibited the transaction. It concluded that the transaction would have allowed Booking Holings to strengthen its dominant position on the market for hotel online travel agencies in the EEA. The proposed commitments offered by Booking Holdings were not sufficient address the Commission’s concerns. Parties •Booking Holdings (Booking): Booking, a publicly listed company incorporated in the US, operates online travel agencies (OTA) brands such as Booking.com, Rentalcars, Priceline and Agoda. In the EEA, Booking is mainly active in the provision of accommodation OTA services under the Booking.com brand. Booking is also active to a limited extent

MLex: Booking, Airbnb, Expedia and other short-term booking platforms are concerned that an EU data-sharing regulation won’t be effective, following delays in setting up a cross-border housing registration system. The regulation is meant to give authorities harmonised data on short-term rentals and to help them enforce local rules on short-term rentals. The measure is part of the EU’s broader push on the housing crisis and plans for an Affordable Housing Act.

The European Commission has been notified by Booking, ByteDance and X, that their core platform services have met the gatekeeper thresholds under the EU Digital Markets Act (EU DMA) thresholds as of 1 January 2024, which could make them subject to the new EU rules on gatekeeper platforms. The Commission now has until 13 May 2024, to decide whether to designate the companies as gatekeepers.

Law360: The European Court of Justice found on 19 September 2024 that Booking.com BV's price parity clauses that prevent hotels from offering their rooms cheaper elsewhere could violate competition law and that the company can run its business without them.

A bookkeeper is a person responsible for recording and maintaining an organisation’s financial transactions, typically on a day‑to‑day basis, including sales, purchases, receipts, payments, payroll and bank reconciliations. In legal practice, bookkeepers’ records are often the primary source material for accountants, auditors, insolvency practitioners, forensic investigators and litigation involving financial disputes, fraud, director misconduct or matrimonial finances.“Bookkeeper” is a descriptive commercial term rather than a defined legal term in UK or Irish legislation or case law. However, a bookkeeper’s work frequently underpins compliance with statutory duties, such as accurate company accounting records under the Companies Acts, tax reporting obligations, and anti‑money laundering record‑keeping.In law firms and other regulated practices, bookkeepers may assist the compliance officer or cashier with client account postings and reconciliations, supporting adherence to the SRA Accounts Rules (England & Wales), the Law Society of Scotland rules, Law Society of Northern Ireland regulations and Law Society of Ireland accounts regulations.Usage and meaning are broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland, though job titles may vary (e.g. legal cashier, accounts clerk or finance administrator).

Bookkeeping fraud describes dishonest manipulation of accounting or financial records to conceal the true position of a business, trust, charity or other entity. It typically involves falsifying invoices, altering ledgers, backdating entries, omitting liabilities or income, or creating fictitious transactions to mislead owners, creditors, investors, tax authorities or regulators. Across England and Wales, Scotland, Northern Ireland and Ireland, “bookkeeping fraud” is not a technical statutory term but a descriptive label. Conduct so described is usually prosecuted or pleaded under offences such as fraud by false representation, fraud by abuse of position, false accounting, theft, conspiracy to defraud, or revenue and company law offences. In civil and regulatory practice, bookkeeping fraud is frequently relevant to claims for breach of fiduciary duty, dishonest assistance, knowing receipt, misfeasance by directors, disqualification proceedings, professional negligence by accountants or auditors, asset tracing and freezing injunctions. The concept is broadly consistent across the UK and Ireland, though the precise statutory provisions and terminology differ between jurisdictions. Legal professionals typically encounter bookkeeping fraud in internal investigations, whistleblowing matters, insolvency examinations, tax enquiries and regulatory enforcement, where the reliability and integrity of accounting records are central issues.

A register of deeds where the original is retained and copies called extracts are issued on payment of the appropriate fee. An extract is equivalent to the original deed for all purposes. Deeds may be registered: — for execution, which gives the deed the character of a court decree for enforcement purposes — for preservation, in order to preserve the deed and to enable copies or extracts to be made — for publication

Law360, London: RSA Insurance Group Ltd (RSA) told the insurance sector on 26 August 2025 that it should review and strengthen its antifraud controls ahead of forthcoming legislative changes designed to improve safeguards in Britain.

A television or FM broadcast station, operating at relatively low power that receives a distant input signal, amplifies it, and re-transmits it on the same channel.