book value


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Related to book value: market value, Book value per share

book value

n.
1. The monetary amount by which an asset is valued on a company's balance sheet, a figure not necessarily identical to the amount the asset could bring on the open market.
2. The value of a company's net assets at amounts reported on its balance sheet.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

book value

n
1. (Accounting & Book-keeping) the value of an asset of a business according to its books
2. (Accounting & Book-keeping)
a. the net capital value of an enterprise as shown by the excess of book assets over book liabilities
b. 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 and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

book′ val`ue


n.
1. the value of a business, property, etc., as shown on a financial statement, based on cost less depreciation (disting. from market value).
2. net worth.
[1895–1900]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.book value - the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation
value - the quality (positive or negative) that renders something desirable or valuable; "the Shakespearean Shylock is of dubious value in the modern world"
capital stock - the book value of the outstanding shares of a corporation
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
Translations

book value

nvalore m contabile
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995
References in periodicals archive ?
Also, the list of shareholders entitled to receive the payments arising from the reduction of the book value of the shares has been fixed as at 20 June 2019 at the end of the working day of the settlement system.
Further, the estimated book value is as of May 31, 2019 and does not include the dividend has announced.
Buffett has always led his shareholder letters with a discussion of book value.
'As at 30 June 2018, the net book value of Splash amounted to RM3.54 billion,' Air Selangor CEO Suhaimi Kamaralzaman said in a statement.
A P/B ratio is computed by dividing the share price of a stock by its book value per share.
An important measure of value is the book value per share-total assets minus intangible assets and liabilities divided by the number of outstanding shares.
On average, the acquisition price of Hong Kong banks has been 1.9 times book value. Chong Hing last year went for higher multiple, 2.4 times first-half last year book value.
The results document a significant positive association between book value, earnings, and market value of the firm.
Currently, foreign-currency risk position of securities firms cannot exceed 15% of book value and US$50 million.
Since the financial crisis, insurers have been replacing banks as the providers of book value wraps to pension plans partly because as the crisis developed, banks needed to focus on their core businesses and "capital needed to be marshaled," according to Moody's Joel Levine, Associate Managing Director, US Insurance Team.
(NYSE: FBC) to "outperform" from "market perform" and raised its price target to $2 from $1.75, after its reassessment of the company's burn-down book value.