Evident or applied only to the entire investment i.e.. e., "Investment-level debt" and "investment-level leverage". By contrast, "property-level" appl ...

A reporting model, supported by ASC 946, Financial Services-Investment Companies. It generally employs a net presentation.

A reporting model, supported by ASC 960 and GASB 25. (ASC 960 GASB 25 require certain investments held by tax-exempt investors, including defined benefit plans and endowments are t ...

An Account of preponderantly noncore investments that is expected to derive most of its return from appreciation/ depreciation and/ or which is expected to and may exhibit signific ...

A fund which typically uses high leverage, has a high exposure to development or other forms of active asset management, and will deliver returns primarily in the form of capital a ...

Those elements which must be followed, where applicable, in order for an Account Report to be deemed compliant with the Reporting Standards.

A segregated investment account set up by a life insurance company which, through subaccounts, invests in the underlying mutual funds offered through a variable annuity or variable ...

A FASB Statement of Financial Accounting Standard.

Part of the investment Strategy, there are three commonly used industry terms to describe Style: Core, Value-added and Opportunistic.

An averaging technique whereby numerical characteristics (such as interest rates or rents) of a group of assets are averaged in proportion to each asset's common characteristic ...