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 ?
The Bank has made the decision not to restate comparative period financial information and has recognized any measurement differences between the previous carrying amount and the new carrying amount of financial instruments on November 1, 2017, through an adjustment to opening retained earnings.
As a result of this decision, the carrying amount of the Disposal Group, including loans with a recorded balance of $68.
Also, the carrying amount of purchased debt has increased by 26% during the quarter, as compared with Q3 in the prior year.
Temporary differences are differences between the tax basis of an asset or liability and its carrying amount is recorded in the balance sheet.
Sony's cameras business, which makes sensors and lenses for its cameras as well as smartphones, said that due to the fall in demand, future cash flows were unlikely to recover the carrying amount of its assets.
In a statement, the central bank said, 'Revaluation reserves arising from change in the carrying amount of a bank's property consequent upon its revaluation would be considered as common equity tier 1 capital (CET1) instead of Tier 2 capital as hitherto.
The Lakefield investment was carried with a value of AED 147 million at 30 September 2015 and the consideration for the sale of the assets is expected to be higher than the carrying amount, according to Taqa.
In accordance with the IFRS accounting rules, Capgemini expects to reassess the carrying amount of the deferred tax asset on US tax loss carry-forwards which leads to record a net non-cash tax income estimated at 520 million.
Oman / NINA / The Jordanian army destroyed a car coming from Syria carrying amount of drug.
It gives entities the option to first assess "qualitative" factors in order to determine the likelihood that a reporting unit's fair value is less than its carrying amount.
Bulgarian municipalities wonat be able to set waste collection fees on the basis of tax valuation, carrying amount of assets, or market value of the property.
The vendor did not disclose the size of the transaction, but specified that it exceeds the property's carrying amount.