In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.
A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new.
A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.
VANCOUVER, British Columbia--(BUSINESS WIRE)--$ABCL--AbCellera (Nasdaq. ABCL) today announced financial results for the full year 2023. All financial information in this press release is reported in U.S ...Change % ... 8 ... Receipt of grant funding ... Acquisitions.
It included $70m from IFC’s own funds, $42.24m from a group of institutional investors, with $94.76m from Nedbank and Mauritius Commercial Bank... one of our strategies is to grow via acquisition ... He said funding would mainly be needed for acquisitions.
Established by the Illinois General Assembly in 1986, OSLAD is a cost-sharing program between state and local governments that helps communities fund land acquisition and development for parks and outdoor recreation projects.
Direct private lender provides funding to support housing vision ... "Our expertise in delivering funding solutions for land acquisition and development is unmatched, and we're proud to add the Kansas City project to our portfolio of success stories.".
... information for evaluating our overall financial performance for comparative periods as it facilitates an assessment of funds available to satisfy current and future obligations and fund acquisitions.
... funds (ETFs) to spot Bitcoin ETFs ... Funds Moving from Gold ETFs to Bitcoin ETFs ... Keiser points out that there has been a noticeable movement of funds from gold-based ETFs to spot Bitcoin ETFs.