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.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

net asset value

n
(Accounting & Book-keeping) the total value of the assets of an organization less its liabilities and capital charges. Abbreviation: NAV
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

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
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
References in periodicals archive ?
Kraft said it concluded the fair values of certain goodwill and intangible assets were below the carrying amounts.
The asset and liability approach is used to recognize deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities.
The receivable balance of USD 124m at 31 December 2017 is included in the gross assets and net assets carrying amounts in note 1 above.
Finally, the new standard has incentivized companies with zero or negative carrying amounts of net assets to proceed immediately to Step 1 of goodwill impairment test to avoid reporting any goodwill impairment.
Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis.
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.
"The uncertainties may affect the ultimate recovery of the carrying value of the investment in SSI UK (around pounds 243m) in the financial statements of the company, the carrying amounts of the SSI Teesside operating assets included in the consolidated financial statements and the liquidity and cash flows of the group.
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.
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. Fifty-eight percent of the respondents indicated that enterprise value was used.
If the Smolenskaya department store has to be closed permanently as a consequence of the lessors' actions, the costs due to the closure and undepreciated carrying amounts will result in a non-recurring charge to the Department Store Division's earnings of roughly EUR14m.
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.