Meaning of “book value” in the English Dictionary

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"book value" in British English

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book valuenoun [ C or U ]

/ˈbʊk ˌvæl.juː/ /ˈbʊk ˌvæl.juː/ specialized

the value a company gives to something it owns in its accounts, which could be more or less than its real value if sold:

Growth means a fund's stocks tend to be more expensive relative to book value.
Capital profits are the difference between the book values of partnership assets and their market value.

the value of a company as shown in its accounts, which is the amount a company owes taken away from the amount it owns:

Getting into compliance has caused some companies to cut their book values by hundreds of millions of dollars.
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(Definition of “book value” from the Cambridge Advanced Learner’s Dictionary & Thesaurus © Cambridge University Press)

"book value" in Business English

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book valuenoun [ C, usually singular or U ]

uk us 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.

(Definition of “book value” from the Cambridge Business English Dictionary © Cambridge University Press)