Bank valuation is one of the most popular issues on the agenda. The goal of the paper is to clarify the term “bank value” and to check whether definitions of company’s value can be used to define it. The content analysis of the definitions of the term “value” was conducted, using the program AQUAD. Frequency tables generated by the program allowed determining the components of the analyzed notion and to construct the classification scheme of the approaches to the defining the company’s (bank) value. Integrating distilled value categories into the framework of relationship value management, the structural model of the concept of bank value was developed.