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NAV

(Net Asset Value)

NAV represents the per-share value of a fund's assets minus liabilities, calculated daily for mutual funds and ETFs. For a $100M fund with 5M shares, NAV = $20/share. This is the price at which shares are bought/sold in open-end funds.

NAV is crucial for
REITs (must pay 90% income as dividends to maintain REIT status) and closed-end funds (often trade at NAV discounts/premiums). Active traders exploit NAV-ETF price arbitrage opportunities. In private equity, NAV marks unrealized investment value quarterly. NAV calculation methods vary - hedge funds use audited monthly NAVs while crypto funds struggle with volatile asset pricing. Always verify what's included in NAV (e.g., some exclude illiquid assets).
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