net asset value

(redirected from Liquidating Values)
Also found in: Financial.

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 ?
He also stated that applying liquidating values to instruments not meant to be liquidated prior to maturity is a misapplication of accounting principles.