Börsenlexikon: Book value

The net asset value of a company calculated by total assets minus intangible assets (patents, goodwill) and liabilities. In the UK, book value is known as net asset value.

Book value is the accounting value of a company. It has two main uses:

1.It is the total value of the company's assets that shareholders would theoretically receive if a company were liquidated.
2.By comparing the book value to the market value of the company, one can see if a stock is undervalued or overpriced.

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