TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

net asset value [2 records]

Record 1 2009-04-20

English

Subject field(s)
  • Financial and Budgetary Management
  • Corporate Economics
DEF

The total value of all the assets, less all short-term and long-term liabilities. The net figure is then divided by the number of shares issued to give the result which will show the net worth of the entity. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Gestion budgétaire et financière
  • Économie de l'entreprise
DEF

Dans l'évaluation d'une entreprise, somme des valeurs de marché des éléments corporels et incorporels de l'actif, diminuée des éléments du passif.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Economía empresarial
Save record 1

Record 2 2009-04-20

English

Subject field(s)
  • Financial Accounting
  • Investment
DEF

A mutual fund's price per share or exchange-trade fund's (ETF) per share value.

French

Domaine(s)
  • Comptabilité générale
  • Investissements et placements
DEF

Dans un fonds commun de placement (FCP) ou une société d'investissement à capital variable (SICAV), valeur de l'actif net déterminée quotidiennement sur la base de la valeur marchande du portefeuille de la société.

OBS

L'expression valeur liquidative s'entend aussi de la valeur d'une action de SICAV ou d'une part de FCP.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Inversiones
Save record 2

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