net asset value

(redirected from Stockholders' Equity)
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 ?
But, since the reserve for loan losses frequently is in the range of 1 percent to 2 percent of total loans, the spread between the high and low represents a very small percentage of the bank's total assets, although it is a somewhat higher, but still small, percentage of stockholders' equity.
However, Statement 87 limits the amount of the intangible asset, and thus any additional minimum liability that a company must recognize above this limit will reduce stockholders' equity.