NAV

NAV
The market value of a share of stock in a mutual fund. The net asset value is arrived at by deducting total liabilities (accounts payable, notes payable, etc.) from total assets (cash, securities, etc.) and dividing such amount by the number of shares outstanding. The net asset value of a corporation, for stock appraisal purposes, is the share which stock represents in the value of the net assets of the corporation including all property and value, whether realty or personalty, tangible or intangible, goodwill, and the corporation's value as a going concern. In re Watt & Shand, 452 Pa. 287, 304 A.2d 694, 698.
See also book (book value); net worth

Black's law dictionary. . 1990.

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