Calculating Net Asset Value

Net asset value or NAV is a most common term usedshare is $50.00. Net asset value can also be simply
to describe the value of a mutual fund. But, manydescribed as the price at which shares may be
mutual fund investors do not exactly understand thepurchased or sold at a particular time.
real meaning of the term. However, before investing inAccording to financial experts, NAV is never a right
a mutual fund, it is very important to know the way inindex to judge the performance of a mutual fund. This
which a mutual fund's NAV is calculated.is because the NAV is highly influenced by the fund
Calculating the net asset value of a mutual fund isdistributions made by the fund manager. As per law,
really simple. When the current market value of theevery mutual fund has to distribute its realized net
fund's net assets on that particular day are divided bygains to the investors in the form of dividends.
the number of outstanding shares, the resultant value isWhenever any dividend is distributed, the value of the
the NAV. The total net assets of a mutual fund includeNAV declines on a per-share basis. In many cases,
all the securities held by the fund minus any liabilities.investors prefer to reinvest the dividends or fund
Net asset value per share has to be calculated daily.distributions rather than receiving cash. As a result of
Illustrated below is a simple example to understand thethis option, investors can obtain additional shares using
NAV calculation. If the total value of assets in a fund isthose distributions. And also, there would be no
equal to $5 million and the fund has one million sharesdecrease in the total value of the fund investment,
in the portfolio, then the NAV or the price per eacheven though the NAV declines.