book(redirected from opening a book)
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1. A specialist's information on limit orders to buy and sell the security in which the specialist makes a market. The orders are left by other exchange members who wish to trade at a price that differs from the current market price. The book provides the specialist with an estimate of the demand for and supply of the stock in which he or she is a market maker. Also called specialist's book.
2. See book value per share.
3. An organization's written accounting record.
4. An underwriting syndicate's record of activity for a new security issue.
In accounting, to recognize a transaction by recording an entry. For example, a financial institution books a loan when it lends money to a customer.