Net Advantage to Merging

Net Advantage to Merging Change in market value before and after a merger less any merger costs incurred. … [Read more...]

Net Asset Value (NAV)

Net Asset Value (NAV) A fund’s investments when expressed in terms of total value. For mutual funds, NAV per unit or share is the market price for the fund that will be subject to charges, if any, at sales. In closed end funds, NAV may be vastly different from market price at any … [Read more...]

Net Asset Value per Share (NAVPS)

Net Asset Value per Share (NAVPS) Also called book value per share. Calculated as Total NAV of company or mutual fund divided by number of shares or units outstanding. … [Read more...]

Net Assets

Net Assets Calculated as difference between total assets and current liabilities (including long term liabilities that have not been capitalized) … [Read more...]

Net Book Value

Net Book Value Present value on the books of a firm with respect to a liability or an asset. Original value on books after adjustments such as depreciation are made. … [Read more...]

Net Benefit to Leverage Factor

Net Benefit to Leverage Factor Method of operationalizing the impact of leverage over value of the business using linear approximation of a number. … [Read more...]

Net Cash Balance

Net Cash Balance Balance of cash existing initially to which cash receipts are added and from which cash disbursements are subtracted. … [Read more...]

Net Current Asset Value per Share

Net Current Asset Value per Share Measures if company is trading at fair market price. Calculated as current assets minus liabilities, divided by total outstanding shares. … [Read more...]

Net Errors and Omissions

Net Errors and Omissions Used when accounting balance of payments. Represents the discrepancies and anomalies in the statistics that are found when accumulating data for balance of payments. … [Read more...]

Net Financing Cost

Net Financing Cost Difference between an asset’s yield in cash terms and the costs incurred in funding its purchase. Also termed as cost of carry or carry. Positive carry denotes that yield from asset is higher than the cost incurred, negative carry means that the yield earned from … [Read more...]

Net Float

Net Float Total when collection float is added to disbursement float. … [Read more...]

Net Income

Net Income Total earnings of a business, showing the revenues after business costs are adjusted. Other costs that are factored in include interest, depreciation etc. … [Read more...]

Net Income After Taxes

Net Income After Taxes Included in annual report of company to show the net earnings after all expenses, depreciation, tax, charge offs have been subtracted. … [Read more...]

Net Investment

Net Investment Total or gross investment less depreciation on assets. … [Read more...]

Net Operating Margin

Net Operating Margin Comparison in form of a ratio where net operating income is compared with sales, (after returns, allowances, freight and discounts are adjusted) … [Read more...]

Net Lease

Net Lease Arrangement for lease where lessee is obligated to pay all maintenance, property taxes, insurance and similar costs that are normally incurred for the upkeep of such assets. … [Read more...]

Net Operating Losses

Net Operating Losses Loss that can afford a tax advantage to a firm. … [Read more...]

Net Option Premium

Net Option Premium Net amount paid by investor to sell one option and buy another. May result in cash inflow or outflow depending on the difference in prices in the two transactions. … [Read more...]

Net Period

Net Period Time lag between the completion of discount period and the due date of payment. … [Read more...]

Net Present Value (NPV)

Net Present Value (NPV) Calculated as current value of future cash flows predicted less costs incurred. … [Read more...]