book value Определение На български

• 0 the value a company gives to something it owns in its accounts, which could be more or less than its real value if sold: --

  • Getting into compliance has caused some companies to cut their book values by hundreds of millions of dollars.

  • Book value is assets minus debts.

  • Capital profits are the difference between the book values of partnership assets and their market value.

  • Growth means a fund's stocks tend to be more expensive relative to book value.

• 1 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: --

  • Most shares are issued at a discount to book value.

  • The bank's shares are trading at under half their book value.

• 2 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: --

  • We are not about to buy a bank at 21/2 times book value.

  • It is a company that now has a book value of £219 million.