A closed-end fund has total assets of $540 million and liabilities of $310,000. Currently, 31 million shares are outstanding. What is the NAV of the fund? If the shares currently sell for $17.65, what is the premium or discount on the fund? (Negative values should be indicated by a minus sign. Do not round intermediate calculations. Round the NAV to 2 decimal places. Enter the premium or discount as a percent rounded to 2 decimal places. Omit the "$" & "%" signs in your response.)