An investment that involves the outright purchase of a property or properties or mortgage financing not done through other investment vehicles and may include any co-investments.

With reference to finance:  a yield rate used to convert future payments or receipts into present value; reflects both the safe rate earned from a completely riskless investme ...

A valuation method used to estimate the feasibility and attractiveness of an investment opportunity; utilizes future free cash flow and discount rate estimates to determine a net p ...

The level of authority granted to an adviser or investment manager over the investment and management of client capital; With reference to a discretionary account:  typically ...

A fee charged by an investment manager or operating partner to sell an investment.  The fee compensates for the costs of marketing, negotiating and closing the sale. &nbs ...

An asset, generally a security or real property that features a sharply reduced value as a result of actual or potential losses created by an excess of credit risk, market risk, or ...

See "waterfall"  

The risk inherent to a particular investment or portfolio of investments that can be mitigated or reduced through diversification; also known as “idiosyncratic risk,” & ...

The foreign corporation’s effectively connected earnings and profits for the taxable year adjusted for changes in US net equity.

A measure of investment performance calculated by finding the rate of return that will set the present values of all cash flows equal to the value of the initial investment; also k ...