net asset value
net asset value n: the portion represented by one share of stock of the excess of the market value of a corporation's assets over its liabilities

Merriam-Webster’s Dictionary of Law. . 1996.

net asset value
The value of a share of stock in a mutual fund or corporation, calculated by subtracting total liabilities from total assets and dividing by the number of outstanding shares; book value.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.

net asset value
net asset value (NAV)
The value of the assets less the liabilities of a fund, typically measured in accordance with generally accepted accounting principles (GAAP).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… …   Wikipedia

  • net asset value — ( NAV) A mutual fund s share value. It is calculated by subtracting total liabilities from total assets to determine net worth or equity. The equity value is then divided by the number of outstanding shares. The NAV is calculated once each day at …   Financial and business terms

  • net asset value — n. the value of a mutual fund share, determined by dividing the net assets of the fund by the number of shares issued …   English World dictionary

  • net asset value — (N.A.V.; NAV) The market value of a share of stock in a mutual fund. The net asset value is arrived at by deducting total liabilities (accounts payable, notes payable, etc.) from total assets (cash, securities, etc.) and dividing such amount by… …   Black's law dictionary

  • Net Asset Value — Der Inventarwert (Nettovermögenswert, engl. Net Asset Value) ist eine Kennzahl aus den Bereich der Investmentfonds. Er drückt den rechnerischen Wert eines Fonds aus Sicht des Anlegers aus. Er stellt die Summe der Werte alle Vermögensgegenstände… …   Deutsch Wikipedia

  • net asset value — grynųjų aktyvų vertė statusas Aprobuotas sritis draudimo veikla apibrėžtis Pensijų fondo turto vertės ir ilgalaikių bei trumpalaikių finansinių įsipareigojimų (išskyrus įsipareigojimus pensijų fondo dalyviams) skirtumas. Įsipareigojimai iš… …   Lithuanian dictionary (lietuvių žodynas)

  • net asset value — NAV See: asset value per share, book value …   Accounting dictionary

  • net asset value — NAV See asset value per share; book value …   Big dictionary of business and management

  • net asset value — net′ as′set val ue n. bus the price of a share in a mutual fund, equal to the total value of the fund s securities divided by the number of shares outstanding Abbr.: NAV …   From formal English to slang

  • net-asset value — The market value of all assets owned by an investment trust minus liabilities and divided by the number of shares outstanding. In mutual funds, the market value of a fund share. Exchange Handbook Glossary …   Financial and business terms

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