Meaning of “book value” in the English Dictionary

business-english dictionary

"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)