Net Asset Value (NAV)

A fund's per-share value: assets minus liabilities, divided by shares.

What is Net Asset Value (NAV)?

Calculated at the end of each trading day. Mutual fund transactions occur at NAV; ETF market prices hover around NAV but can trade at a premium or discount.

Net Asset Value (NAV): a worked example

$100M assets, $2M liabilities, 5M shares outstanding gives a $19.60 NAV.

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