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Discount to NAV

Situation in which a fund's market price trades below its net asset value, most often discussed for closed-end funds.

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Discount to NAV describes a situation in which a fund’s market price trades below its net asset value.

It matters because the underlying portfolio may be worth more than the quoted share price, especially in structures such as closed-end funds where market trading can diverge from asset value.

How It Works

If a fund has a NAV of 100 but its shares trade at 90, the market is pricing the fund at a discount to NAV.

That gap can reflect sentiment, liquidity, fee concerns, leverage risk, portfolio quality, or simple supply-and-demand pressure in the market.

Why It Matters

Discounts can signal opportunity, but they can also persist for long periods. Investors need to understand whether the discount reflects a temporary mismatch or a structural problem.

  • Premium to NAV: The opposite situation, where market price trades above NAV.
  • Closed-End Fund: The fund structure most commonly associated with persistent discounts or premiums.
  • Net Asset Value: The baseline value measure against which the discount is calculated.
Revised on Monday, May 18, 2026