net asset value

(redirected from Liquidation Values)
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 ?
After a balance sheet is obtained, the assets and liabilities must be adjusted to their liquidation values.
It does make sense to blend holding and liquidation values in any valuation approach, as they define the normal boundaries of timber market value.
The bank didn't want the allocation values, and the SEC wouldn't have accepted the liquidation values.
Assessing liquidation values is difficult because a complete asset sale may entail significant liquidation costs.
Most commentators believe that the proper valuation approach for this purpose is a "going concern" approach, as opposed to using liquidation values.