This is the same thing as book value per share. Net asset value is Total Assets - Total Liabilities. You take this number and divide it by the shares outstanding in the company, and you get net asset per share.

Example: AT&T

Total Assets: 1000

Total Liabilities: 500

Net asset value: 500

Shares outstanding:100

Net Asset per share: $5

Net Asset Value (NAV) represents a mutual fund's per share market value.

A share discount is not a type of fixed asset, it is a type of net asset.

A CFD is a "contract for difference." It is an agreement between a buyer and a seller, which simply states that a seller will pay the difference between a current value of an asset and the value of that asset at the time it is sold. A CFD allows share traders to anticipate fluctuations of share prices without owning the shares.

market value is based on demand for the asset, whereas book value is based off the asset's depreciation rate (BV= cost - accumulated deperciation) which is determined by useful life and salvage value. (cost-salvage rate/life)