In contexte apare deseori " asset book value", iar atunci se vorbeste despre valoarea initiala a activelor unei societati, asa cum este descris in definitia de mai jos. Dar in contextul tau, vorbind de valoare inainte, atunci face referire la totalitatea activelor, sau activele nete ale societatii.

"Book value and market value are two ways to value an asset. An asset’s book value can differ from its market value. Market value is the value of an asset as currently priced in the marketplace. Book value refers to the value of an asset as reported on the company’s balance sheet. (However, some assets are reported at market value on the balance sheet.)

Book value is equal to the asset’s historical purchase price minus accumulated depreciation. Since book value is based on the asset’s actual purchase price it is considered more reliable but less relevant than market value."

Refrence: Wiki CFO.

Intr-adevar cele mai multe situatii se refera la "asset book value".

http://en.wikipedia.org/wiki/Book_value:

In accounting, book value or carrying value is the value of an asset or 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. A company's book value is its total assets minus intangible assets and liabilities.[1][2] [...]

GDT
book value - valeur comptable

valeur comptable - Montant attribué à un poste dans les comptes ou les états financiers.

http://www.englezaonline.ro/dictionar_contabilitate/valoare....
valoare contabila
book value
carrying amount
carrying value