问题如下：
3. Based on Exhibit 2, the price-to-book multiple for Centralino is closest to:
选项：
A.2.0.
B.2.2.
C.2.5.
解释：
B is correct. Price to book is calculated as the current market price per share divided by book value per share. Book value per share is common shareholders’ equity divided by the number of common shares outstanding. Common shareholders’ equity is calculated as total shareholders’ equity minus the value of preferred stock
Thus:
Common shareholders’ equity = €1,027 – €80 = €947 million
Book value per share = €947 million/41.94 million = €22.58
Price-to-book ratio (P/B) for Centralino = €50/€22.58 = 2.2
老师，计算P/B，如果是用总资产减负债再减优先股，负债和优先股都用账面价值是吧，印象中有个地方负债如果有市场价值就用市场价值，如果没有就用账面价值，忘记是哪个地方的了。
