net asset value

(redirected from liquidating value)
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 ?
165(g) does not define "worthless," courts have determined when stock is worthless under various standards relating to the value of a company In Bilthouse, the Seventh Circuit stated that whether stock was worthless is a facts-and-circumstances inquiry and that most courts look at both the liquidating value and the potential value in making the determination.
165(g), its current liquidating value provides only an indication.
Further, the council proposed the DIC pay back a certain proportion of deposits exceeding 10 million yen, depending on the circumstances, before the liquidating value of failed lenders is determined.
The opposition slate Directors have opined that the net asset liquidating value of Krug is far in excess of the present market price of its shares.
The $916 million equals total stockholders' equity of $965 million less the Series A Preferred Stock liquidating value of $46.
We believe the liquidating value of the company will be higher than the value the market is currently placing on the stock," said Fritz Biermeier, president and chief executive officer.
Liquidating value and quick sale value are used interchangeably to mean "the amount which would be realized from the sale of an asset in a situation where financial pressures cause the taxpayer to sell in a short period of time.