Definition of book value in English:

book value


  • The value of a security or asset as entered in a firm's books.

    Often contrasted with market value
    • ‘Its stock market value is €10 billion - nearly double the tangible book value.’
    • ‘The centre has a book value of £150 million and an annual rent roll of £8 million.’
    • ‘They showed that any company's worth depends on its earning power rather than its book value.’
    • ‘This number is defined as the difference between the book value of assets and the book value of liabilities.’
    • ‘Significantly, the company's share price is at one half of the book value of its assets.’
    • ‘It will take on a portfolio of 700 troubled loans to companies with a total book value of $519 million.’
    • ‘It then would sell stock to new investors for one-third off the book value of its current owners' stakes, diluting their interests.’
    • ‘Or a fixed formula can be used - for example, the book value or fair market value of the shares.’
    • ‘Enterprise value is determined by subtracting the book value of the company from its market capitalization.’
    • ‘By contrast, the large companies in the Dow Jones industrial average are trading at 3.44 times their book value.’
    • ‘The bank expects to write off massive amounts of money as bad debt from its loan book value and shrink its asset base after correct recalculation of the loans.’
    • ‘As in previous research, firm size is measured as the book value of a firm's total assets.’
    • ‘In response, the Respondents' solicitor indicated a buy-out on a book value of assets approach.’
    • ‘This market value estimate replaces the book value of the building.’
    • ‘It trades at a 40% discount to its book value, yet has prospects good enough to warrant a climb in its share price.’
    • ‘Many trade below their book value and are potentially worth more broken up than whole.’
    • ‘The company - worth a net book value of €129 million in last year's accounts - is too small for a stock market flotation.’
    • ‘The actual value may be higher or lower depending on how accurately the book value represents the field value.’
    • ‘By comparing the company's market value to its book value, investors can in part determine whether a stock is under or over-priced.’
    • ‘His proposed 30 cent per share bid would amount to only 40 per cent of the book value per share.’