book value
noun [ C, usually singular or U ]
ACCOUNTING ukus( abbreviation BV) (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.