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 ?
In connection with the preparation of the first and second quarter financial statements, which occurred concurrently due to the delayed filing of the 2018 Form 10-K, the Company concluded that the fair values of certain goodwill and intangible assets were below their carrying amounts. As a result, the Company recorded non-cash impairment charges(3) to lower the carrying amount of goodwill in certain reporting units (EMEA East, Brazil, United States Refrigerated, and Latin America Exports) by approximately $744 million, primarily based on new five-year operating forecasts for several international businesses that establish revised expectations and priorities for the coming years in response to current market factors.
First, the company recorded a non-cash impairment charge to lower the carrying amount of goodwill in multiple reporting units by $744 million.
The carrying amount of the land after the above one-time revaluation exceeded the fair value by [yen] 10,976 million ($97,834 thousand) and [yen] 11,127 million as of March 31, 2017 and 2016, respectively.
The carrying amount of the net assets the group acquired was Sh166.7 million."The transaction leaves DTB and a Burundi-based private company holding a 16.33 per cent stake as the owners of the subsidiary.
The 2.5 per cent Zakat deduction, will be applied on saving, profit and loss sharing and other similar accounts carrying amount not lesser then Rs44,415.
In conjunction with the work on its 2018 financial statements, the company conducted an impairment test of the carrying amount of the company's operating assets, including goodwill, which resulted in this board resolution.
The gross assets being disposed of had a carrying amount of USD 341m at 31 December 2017.
Instead, companies will record an impairment charge based on the excess of a reporting unit's carrying amount of goodwill over its fair value.
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.
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.
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.