Definition
Net asset value is a fund’s assets minus liabilities, usually expressed per share using the valuation rules and calculation time in its documents.
In market context
For an ETF, NAV is calculated from the underlying portfolio while shares trade in the market throughout the day. The trading price can be above or below NAV because of supply, demand, spreads, timing, and valuation differences. NAV also depends on pricing inputs for assets that may be illiquid or closed, so it should not be assumed to be an immediately executable liquidation value.
Source
Use the primary source for fuller regulatory or market context.
