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A closed-end fund has total assets of $315 million and liabilities of $160,000.

ID: 2722689 • Letter: A

Question

A closed-end fund has total assets of $315 million and liabilities of $160,000. Currently, 16 million shares are outstanding. What is the NAV of the fund? If the shares currently sell for $17.8, what is the premium or discount on the fund? (Negative values should be indicated by a minus sign. Do not round intermediate calculations. Round the NAV to 2 decimal places. Enter the premium or discount as a percent rounded to 2 decimal places. Omit the "$" & "%" signs in your response.)

A closed-end fund has total assets of $315 million and liabilities of $160,000. Currently, 16 million shares are outstanding. What is the NAV of the fund? If the shares currently sell for $17.8, what is the premium or discount on the fund? (Negative values should be indicated by a minus sign. Do not round intermediate calculations. Round the NAV to 2 decimal places. Enter the premium or discount as a percent rounded to 2 decimal places. Omit the "$" & "%" signs in your response.)

Explanation / Answer

Total value of assets = 315 million

Total Liability = $160,000

Number of share outstanding = 16 million

NAV of each share is calculated below:

NAV = ($315,000,000 - $160,000) / 16,000,000

          = $19.6775

NAV of each share is $19.68.

Current market price is $17.8.

Market price is less than of NAV so share is sell on discount.

Discount = $19.68 -$17.80

               = $1.88

Hence, value of discount is $1.88.

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