NAV words, of the value of the net assets of a company, in other words, the value of the total assets of the company after deducting the debts. Calculation of NAV in case of investment companies the most appropriate method for valuation of stock. In terms of accounting, discover NAV is easy, because in terms of accounting, equity equivalent value of the net assets of a company. But the main problem is that in estimating the analytical NAV, this figure can not be the reflection of the right of the net value of the assets of the company provide that the cause it also to some limitations of the balance sheet dates. In fact, in the company's balance sheet, investments, the value of the asset to the cost of the report. while between the day value of these assets and the amount of lifting it, there is a difference.

generally, the difference between the prices of all the historical and current value of the assets is very high and has caused damage to the usefulness of the information related to the assets in the balance sheet. So, to calculate the exact value of the net assets in investment companies, it is necessary that the value of the day, the investments made by these companies to be discovered and then the figure with the prices of all been stated in the balance sheet comparable and in the event that the market value more than price of all. this "surplus value compared to the prices of all the" should be in the calculation of the net asset value be considered, because, in fact, this surplus value, when offering a information sector assets in the balance sheet, hidden in plain sight.

so, estimate the value of the net assets of a company, the phrase of the total equity surplus value of investments compared to cost is all. It is clear the estimated NAV at the time when all the investment in shares of stock be considered easy, but the complexity of the time, there comes that companies. such investments in the company, out of stock. Since the market to discover the current value of the investment in the company, does not exist, the analyst should value these investments based on different information, the estimates.

in total, it should be noted that the estimated NAV for investment companies active in the stock market, Iran faces difficulties. One of the problems is that the dominant company, investing in the stock market of Iran. activities combination, i.e. in addition to Investment Management in the Securities action to control and manage other companies also) that the operation virtue of the complexity and ambiguity in the calculation of the NAV per share.
and another problem are...?
another problem as that was raised, the basket of stocks these companies. The lack of necessary information about the company, especially report EPS of them and the type of activity of such companies, in some cases, the complexity of the calculations, knocks. In case of overcoming these problems seem to Estimated NAV, the company invested in the stock market of Iran. the best tool for valuation.