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