Book value

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The net asset value (NAV) of a company, calculated by total assets minus intangible assets (patents, goodwill) and liabilities. It is the total value of the company's assets that shareholders would theoretically receive if a company were liquidated. The net asset value (NAV) of a company, calculated by total assets minus intangible assets (patents, goodwill) and liabilities. It is the total value of the company's assets that shareholders would theoretically receive if a company were liquidated.
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Revision as of 00:15, 13 July 2005

The net asset value (NAV) of a company, calculated by total assets minus intangible assets (patents, goodwill) and liabilities. It is the total value of the company's assets that shareholders would theoretically receive if a company were liquidated.