找金融词汇 来路透金融词典
资产净值 - Zichan jingzhi
参见: 共同基金, Mutual Fund
总资产减去总负债即是资产净值。就公司而言，资产净值通常按资产及负债的帐面值计算得出。就基金而言，资产净值代表共同基金的实际价值，等于基金所拥有的资产总值减去所有的负债(包括应分摊的开销成本)。为了使开放型基金的投资者在买卖基金上有一公平合理的计价标准，基金公司会于每一个基金交易日，根据该基金投资组合内的所有资产，包括股票、债券、现金、其他有价证券或资产于特定时点、集中交易市场的报价，来计算出基金的总资产价值，减去全部债务得出资产净值，再除以该基金发行在外的总单位数，即得到每一单位基金的资产净值，也就是该基金于该交易日的买卖价格依据。
NAV
See also: Mutual Fund
Synonym: NAV
The valuation of a company or fund based on its assets. This can lead to differences of perception depending on how assets are valued. For mutual funds and unit trusts, the NAV is calculated daily by dividing the net value by the number of outstanding shares. This is the price at which investors can redeem their mutual fund shares.
