net asset value

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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 ?
165(g) does not define "worthless," courts have determined when stock is worthless under various standards relating to the value of a company In Bilthouse, the Seventh Circuit stated that whether stock was worthless is a facts-and-circumstances inquiry and that most courts look at both the liquidating value and the potential value in making the determination.
165(g), its current liquidating value provides only an indication.
Further, the council proposed the DIC pay back a certain proportion of deposits exceeding 10 million yen, depending on the circumstances, before the liquidating value of failed lenders is determined.
where PREFST is defined as the liquidating value of a firm's preferred stock, VCOMS is the price of the firm's common stock multiplied by the number of shares outstanding at the close of the year (December 31), LTDEBT is the value of the firm's long-term debt adjusted for its age structure, STDEBT is the book value of the firm's current liabilities, ADJ is the value of the firm's net short-term assets, TOTASST is the book value of the firm's total assets, BKCAP is the book value of the firm's net capital stock, and NETCAP is the firm's inflation-adjusted net capital stock.