Русско-англо-русский юридический словарь

In accounting, book value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. (Wikipedia)

owners' equity. The capital employed in a company, computed by deducting the book value of the liabilities from the book value of the assets. Also called net assets, net worth, shareholders' equity, or shareholders' funds. (BusinessDictionary)

A statement of affairs lists the assets and liabilities of an entity at their liquidation values. This report represents the worst possible net book value of an entity, since the liquidation value of assets may be substantially less than their value when they can be sold at a more leisurely pace. The statement of affairs is usually prepared for a business that is either approaching or already in bankruptcy. It is most useful for developing an understanding of the amounts that may be available to creditors in the event of a liquidation. (AccountingTools)