Book Value : The value of the security as determined by the accounting process of the holder. This value is dependent on the accounting process of the holder and may not reflect the true market value of the item
Ilan Kelman (ed.), Vulnerability and Resilience Definitions and References, Version 2, 2007. http://www.islandvulnerability.org/docs/vulnres.pd f, (Vulnr and Resilience - Brit) {524}