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  2. Hedge fund - Wikipedia

    en.wikipedia.org/wiki/Hedge_fund

    Mutual funds, unlike hedge funds and other private funds, are subject to the Investment Company Act of 1940, which is a highly detailed and extensive regulatory regime. [192] According to a report by the International Organization of Securities Commissions , the most common form of regulation pertains to restrictions on financial advisers and ...

  3. Hedge (finance) - Wikipedia

    en.wikipedia.org/wiki/Hedge_(finance)

    A hedge is an investment position intended to offset potential losses or gains that may be incurred by a companion investment. A hedge can be constructed from many types of financial instruments, including stocks, exchange-traded funds, insurance, forward contracts, swaps, options, gambles, [1] many types of over-the-counter and derivative products, and futures contracts.

  4. Carried interest - Wikipedia

    en.wikipedia.org/wiki/Carried_interest

    Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors. The investment managers work as the general partner and are also a ...

  5. Investment Company Act of 1940 - Wikipedia

    en.wikipedia.org/wiki/Investment_Company_Act_of_1940

    The Investment Company Act of 1940 (commonly referred to as the '40 Act) is an act of Congress which regulates investment funds.It was passed as a United States Public Law (Pub. L. 76–768) on August 22, 1940, and is codified at 15 U.S.C. §§ 80a-1–80a-64.

  6. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors who receive their return as capital interest.

  7. Pros and Cons: Hedge Fund vs. Private Equity - AOL

    www.aol.com/news/pros-cons-hedge-fund-vs...

    When comparing hedge fund ETFs or private equity ETFs, pay attention to the fund’s strategy and its underlying investments. Also, consider the ETF’s performance, risk profile, and cost.

  8. Master–feeder investment structure - Wikipedia

    en.wikipedia.org/wiki/Master–feeder_investment...

    One or more investment vehicles pool their portfolios within another vehicle – several smaller feeder funds contribute to one master fund. [1] Sometimes, especially when the feeders are hedge funds, this is a way of complying with the legal systems of distinct jurisdictions. For example, an onshore feeder fund and an offshore feeder fund ...

  9. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    The label fund accounting has also been applied to investment accounting, portfolio accounting or securities accounting – all synonyms describing the process of accounting for a portfolio of investments such as securities, commodities and/or real estate held in an investment fund such as a mutual fund or hedge fund.