HomeDefinitionsCompareDebt Net book valueThe financial definition for Net book value:The current book value of an asset or liability; that is, its original book value net of any accounting adjustments such as depreciation. Similar MatchesAdjusted present value (APV)Adjusted present value (APV)The net present value analysis of an asset if financed solely by equity (present value of unlevered cash flows), plus the present value of any financing decisions (levered cash flows). In other words, the various tax shields provided by the deductibility of interest and the benefits of other investment tax credits are calculated separately. This analysis is often used for highly leveraged transactions such as a leveraged buyout. Base market valueBase market valueA group of securities, average securities at a specific time. Used for the purpose of securities. Bond valueBond valueWith respect to convertible bonds, the value the security would have if it were not convertible. That is the market value of the bond minus the value of the conversion option. Further SuggestionsBook value per shareBreakup value Carrying value Cash surrender value Conversion parity or value Conversion value Ex ante value Click to compare definitions of Net book value Click to view definitions beginning ne |