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Net Asset Value

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Abhijeet S
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Net Asset Value - September 3rd, 2010

Net Asset Value


Factors affecting NAV
  • Sale and purchase of NAV

  • Sale and repurchase of units

  • Valuation norms of Assets

  • Accruals of Incomes and Expenses

Accuracy norms
  • Accrual difficulties

  • Should not affect NAV by more then 1%

  • Securities and unit difficulties

  • Should not affect the NAV by more then 2%

Frequency of computation
  • Open ended funds –everyday

  • Closed ended listed funds- every week

  • Closed ended unlisted funds – once a month or once every three months permitted by SEBI

Accounting Regulations
  • SEBI(mutual fund ) regulations –ninth scheledule

  • Balance sheet and profit and loss a/c separate for every scheme


  • Investment marked to market for NAV purpose

  • For thinly traded or non traded securities , fair valuation method to be applied

  • NAV includes unit capital, realized and unrealized profits

  • Dividends can be declared only out of realized profits

  • Investments to be valued on average cost basis for determining profit or loss on sale

  • Purchase / sales to be recognized on trade date

  • Income equalization account to be maintained



  • NPA provisioning mandatory as per SEBI guideline
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