Net Asset Value

Net Asset Value

Der Inventarwert (Nettovermögenswert, engl. Net Asset Value) ist eine Kennzahl aus den Bereich der Investmentfonds.

Er drückt den rechnerischen Wert eines Fonds aus Sicht des Anlegers aus. Er stellt die Summe der Werte alle Vermögensgegenstände und Forderungen abzüglich eventueller Schulden und Verpflichtungen des Fonds sowie der Kosten des Fonds dar.

Teilt man diesen Wert durch die Zahl der ausgegebenen Fondsanteile, so erhält man den Anteilspreis des Fonds. Der Ausgabepreis ergibt sich aus diesem Anteilspreis zuzüglich eines eventuellen Ausgabeaufschlags. Der Rücknahmepreis entspricht in der Regel dem Anteilspreis (Rücknahmeabschläge sind in Deutschland nicht üblich).

Für Publikumsfonds wird der Inventarwert börsentäglich berechnet.


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