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net asset value

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net asset value

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. Abbreviation: NAV
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2009.
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net asset value  
n.  The market value of all securities owned by a mutual fund, minus its total liabilities, divided by the number of shares issued.
The American Heritage® Dictionary of the English Language, Fourth Edition
Copyright © 2009 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.
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Financial Dictionary

Net Asset Value - NAV

1. In the context of mutual funds, the total value of the fund's portfolio less liabilities. The NAV is usually calculated on a daily basis.

2. In terms of corporate valuations, the book value of assets less liabilities.

Investopedia Commentary

The NAV is usually below the market price because the current value of the fund's assets are higher than the historical financial statements used in the NAV calculation.

Related Links

Mutual Fund Basics Tutorial

See also: Mutual Fund, NAV per share, Outstanding Shares

Also spelled: NAV

Investopedia.com. Copyright © 1999-2005 - All rights reserved. Owned and Operated by Investopedia Inc.
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Legal Dictionary

Main Entry: net asset value
Function: noun
: the portion represented by one share of stock of the excess of the market value of a corporation's assets over its liabilities
Merriam-Webster's Dictionary of Law, © 1996 Merriam-Webster, Inc.
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