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book value

American  

noun

  1. the value of a business, property, etc., as stated in a book of accounts (market value ).

  2. total assets minus all liabilities; net worth.


book value British  

noun

  1. the value of an asset of a business according to its books

    1. the net capital value of an enterprise as shown by the excess of book assets over book liabilities

    2. the value of a share computed by dividing the net capital value of an enterprise by its issued shares Compare par value market value

"Collins English Dictionary — Complete & Unabridged" 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012

Etymology

Origin of book value

First recorded in 1895–1900

Example Sentences

Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.

Many investors view book value as an understated proxy for intrinsic value.

From Barron's

Instead, Blue Owl said they will return up to 30% of the fund in the first quarter, at book value.

From MarketWatch

“Investors are rotating to the margin of safety in businesses with a book value and cash return,” he adds.

From Barron's

No further downside risks are expected after these write-offs, which Tan estimates to be around 10% in book value.

From The Wall Street Journal

Most banks trade at one or two times their book values.

From The Wall Street Journal