net asset value

(redirected from Carrying Amounts)
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 ?
Insurance amount of assets is determined on the basis of the carrying amounts of fixed assets, such as stated in the balance sheet as at 09.
The carrying amounts of the other long-lived assets of the JF reporting unit are not affected by the goodwill testing procedure.
An official source at DICI said that the department had received information that persons are smuggling firearms with the intent of trafficking in the Governorate of Dhofar, and after search and investigation in coordination with the Public Prosecutor, they were arrested carrying amounts of money after selling the firearms.
Further, ASU 2011-08 requires these entities to consider whether there are significant differences between the carrying amounts and estimated fair values of the reporting unit's assets and liabilities, and the existence of significant unrecognized intangible assets.
A valuation allowance was recorded to reduce to zero the carrying amounts of deferred tax assets at 31 December 2010.
In the FERF research study authored by Duff & Phelps, FEI members were asked whether their Step 1 goodwill impairment test was performed by comparing the fair value of the equity or enterprise value to their carrying amounts.
In accordance with SFAS 144, the $200 loss would be allocated to the individual long-lived assets of the bottling operations on a pro rata basis using the relative carrying amounts of those assets, without reducing them below their individual fair value, whenever it is determinable without undue cost and effort.
According to the FASB, Interpretation 47 will result in (a) more consistent recognition of liabilities relating to asset retirement obligations, (b) more information about expected future cash outflows associated with those obligations, and (c) more information about investments in long-lived assets because additional asset retirement costs will be recognized as part of the carrying amounts of the assets.
The carrying amounts of any recognized intangible assets that meet the recognition criteria in paragraph 39 of Statement 141 that have been included in the amount reported as an unidentifiable intangible asset and for which separate accounting records have been maintained (as discussed in footnote 25 of Statement 141) shall be reclassified and accounted for as assets apart from the unidentifiable intangible asset and shall not be reclassified to goodwill.
If the information regarding the carrying amounts and fair values of the off-balance-sheet derivatives for risk management are already required in SFAS 107 as amended by SFAS 119, the impact of the unrealized gains and losses could be imputed from such disclosures.
If goodwill is identified with asset subject to an impairment loss, the carrying amount of the identified goodwill shall be eliminated before making any reduction of the carrying amounts of impaired asset.
8 billion net of tax) non-cash impairment charge to reduce the carrying amounts of its North American franchise license intangible assets to their estimated fair value.