Difference between bookvalue and facevalue

Face value related to securities like shares and bonds/debentures.  Face value of a share means the amount by which one holds ownership in the company.  The shares may be issued at discount or premium.  At whatever price they are issued is booked in the books of accounts and that amount is called book value.  Similarly face value of a bond means the amount which a company owes to the owner of the bond.

I agree with Mr. Sharma