book valuenoun [ C or U ]
uk/ˈbʊk ˌvæl.juː//ˈbʊk ˌvæl.juː/specializedthe 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:
Book value is assets minus debts.
Getting into compliance has caused some companies to cut their book values by hundreds of millions of dollars.
Compare
market value