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‪#‎Banking‬ ‪#‎Economic‬ and ‪#‎Financial‬ ‪#‎Terms‬:

Book Value
The value of an asset for accounting purposes. For assets where depreciation is taken or reserves booked, this is often expressed as a net book value. The book value of a company is the excess of assets over liabilities, which is equivalent to total owner's equity.