book value

The value at which an asset is carried and reported on the owner's balance sheet. For debt securities, the current book value may be the purchase price plus accretion ( in the case of securities purchased at a discount) or the purchase price minus amortization ( in the case of securities purchased at a premium). Book value may differ, perhaps significantly, from market value. American Banker Glossary
A company's total assets minus intangible assets and liabilities ( liability), such as debt. A company's book value might be higher or lower than its market value. Bloomberg Financial Dictionary
The value at which a loan is shown in the balance sheet of the company which has borrowed the money. Note that book value is not necessarily the market value of the loan. Dresdner Kleinwort Wasserstein financial glossary
Common shareholder's equity on a per share basis. It is calculated by subtracting liabilities from assets and dividing the result by the number of outstanding shares of stock. The book value is not necessarily the same as the market value. Exchange Handbook Glossary
This is an accounting term. The book value of a company is determined by adding up all of the company's assets and then deducting all of its debt and liabilities. The Book value of a company's assets or securities may have little relationship to the market value of the company.

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book value book value value1

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   The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.

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book value UK US noun [C, usually singular or U] (ABBREVIATION BV) ACCOUNTING
(also carrying amount, also carrying value) the value a company gives to something it owns in its accounts. The real value of this if it were sold could be more or less than this amount: »

The bank's shares are trading at under half their book value.


Most shares are issued at a discount to book value.

(also book equity) the value of a company as shown in its accounts. To get this value the amount a company owes is taken away from the amount a company owns: »

It is a company that now has a book value of £219 million.


We are not about to buy a bank at 21/2 times book value.

Financial and business terms. 2012.

Look at other dictionaries:

  • book value — n: the value of something as shown on bookkeeping records as distinguished from market value: as a: the value of an asset equal to cost less depreciation b: the value of a corporation s capital stock expressed as its original cost less… …   Law dictionary

  • book value — book values N COUNT In business, the book value of an asset is the value it is given in the account books of the company that owns it. The insured value of the airplane was greater than its book value, so the airline made a profit of $1.7 million …   English dictionary

  • book value — n. 1. the value of any of the assets of a business as shown on its account books 2. a) the net worth of a business, or the value of its capital stock, as shown by the excess of assets over liabilities b) the value, on this basis, of a single… …   English World dictionary

  • book value — book .value n 1.) how much a car of a particular age, style etc should be worth if you sold it 2.) technical a) the value of a business after you sell all of its ↑assets and pay all of its debts b) the value of something that a company owns,… …   Dictionary of contemporary English

  • book value — book ,value noun count BUSINESS the official or expected value of a company or product, as calculated in accounts or stated in information about prices …   Usage of the words and phrases in modern English

  • Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …   Wikipedia

  • Book value — A company s book value is its total assets minus intangible assets and liabilities, such as debt. A company s book value might be more or less than its market value. The New York Times Financial Glossary * * * book value book value ➔ value1 * * * …   Financial and business terms

  • book value — Fin value of a company’s stock according to the company itself, which may differ considerably from the market value. EXAMPLE It is calculated by subtracting a company’s liabilities and the value of its debt and preferred stock from its total… …   The ultimate business dictionary

  • Book Value — 1. The value at which an asset is carried on a balance sheet. To calculate, take the cost of an asset minus the accumulated depreciation. 2. The net asset value of a company, calculated by total assets minus intangible assets (patents, goodwill)… …   Investment dictionary

  • book value — 1) See: net book value 2) (net asset value) The value of a company calculated as that of its total assets less intangible assets and liabilities. The information required to calculate the book value is all in the balance sheet. However, it can be …   Accounting dictionary

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