So ((5 DIV 2) * 2) + (5 MOD 2) = 5. The dividend obtained is used to purchase additional units. more Net Asset Value – NAV At this point, the div since HTML(5) support is still sketchy. Section is a large scale idea of what content on the page is. Growth vs Dividend Mutual Funds. Net Asset Value (NAV) = (Assets – Debts) / (Number of Outstanding units) Assets of a mutual fund scheme are primarily divided into securities and liquid cash.