net asset value

(redirected from Carrying Amount)
Also found in: Financial.
Related to Carrying Amount: book value, Fair value

net asset value

n. Abbr. NAV
The market value of all securities owned by a mutual fund, minus its total liabilities, divided by the number of shares issued.

net asset value

n
(Accounting & Book-keeping) the total value of the assets of an organization less its liabilities and capital charges. Abbreviation: NAV

net′ as′set val`ue


n.
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
References in periodicals archive ?
Subsequent revisions in estimates of fair value less cost to sell shall be reported as adjustments to the carrying amount of an asset to be disposed of, provided the carrying amount of the asset does not exceed the original carrying value of the asset before an adjustment was made to reflect the decision to dispose of the asset.
The reduction in the carrying amount of the company's CMO Ownership Interests at December 31, 1993 and the exercise of call rights allowed the company to recognize book net income in the first quarter of 1994.
When it is not practicable to estimate market value, other information pertinent to the market value of a financial instrument should be provided such as carrying amount, interest rate, maturity).
Since the carrying amount exceeded the fair value, the second step of the impairment evaluation was undertaken to calculate impairment.
The carrying amount of the remainder of the company's long-term liabilities approximates their fair value.
Upon termination of the leases, the difference between the carrying amount of the capital lease assets and the capital lease obligations will be recorded as an adjustment to the carrying amount of the purchased communities.
This announcement led to a significant deterioration in financial analysts cash flow forecasts, an item used by Bouygues to determine the valuations against which it tests the carrying amount of the investment in Alstom in its consolidated financial statements.
1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities.
Following this reclassification, and in contemplation of its planned deconsolidation, the carrying amount of the investment in Qimonda was reduced to its market value determined on a held-for-sale basis.
The carrying amount of the company s property portfolio is approximately SEK 31.
This, based on the $255,933,000 carrying amount of the company's CMO ownership interests at Dec.
The Company reduced the carrying amount of the Note by $3,415,800 to reflect the collateralized amount.