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Islamic Finance




Net Asset Value Per Share


The amount of of net assets (of an Islamic investment fund) that is attributable to each share/unit at the end of the financial period. It is typically calculated by dividing net assets by the number of shares/units.

Net asset value per share = net assets/ number of shares outstanding

For example, if the net asset value of XYZ fund is $10 million, whilst its shares outstanding are reported as 100,000, then:

Net asset value per share = $10 million/50,000 = $200



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