GAV (Swedish: genomsnittligt anskaffningsvärde) is the average price a shareholder has paid for their shares in a company. It is recalculated each time you buy more shares.
GAV is used to calculate a gain or loss in a transfer of shares and for tax reporting. In NVR's digital equity account, investors see their GAV, current value and settlement notes in one place.
The average cost method is a way to calculate the cost basis for shares or options of the same class and type.
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An equity account brings an investor's holdings in unlisted companies into a single overview.
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A transfer of shares means shares change owner, for example through a sale, gift or inheritance.
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A settlement note is a receipt confirming the terms of a purchase or sale of shares.
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