Fund Information. Portfolio Summary.
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Fund Information. Portfolio Summary.

This article from Fund Information section contains the brief information about Portfolio Summary and what information it provides.
Fund Information. Portfolio Summary.

Purpose

A Portfolio Summary of a fund provides information on the individual investments that have occurred over the life of a fund. Typically, such a summary should be in the form of a table, covering one or two pages, with footnotes as appropriate.

A summary of the portfolio should include the following details for each investment, recognising that some information may need to be provided by way of footnotes/disclosed separately.

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Requirements

  • Portfolio company name;
  • Date of initial investment;
  • Disposal date(s), where applicable, and, if a partial exit, percentage exited;
  • Holding period;
  • Geography;
  • Industry/Sector (e.g. Invest Europe sectoral classification);
  • Current percentage ownership as at reporting date;
  • Total return for the investment, broken down by:
    – Cumulative income to date
    – Cumulative capital proceeds to date, where applicable
    – Total cost invested since inception
    – Current cost
    – Current fair value
    – Unrealised gains/losses and total return
    – Multiple of invested capital
    – Gross IRR
  • If proceeds include deferred proceeds, escrow accounts and earn-outs or, if there are contingent liabilities, these should be quantified in a note;
  • Notification of the amount of investors’ commitments excused from this investment, where relevant.
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Over the time, any asset manager who does more than plan to manage own assets faces the problem of a transparent and convenient management infrastructure.

Additional possible disclosures

  • Where relevant:

–  income broken down between interest and dividends;
–  cost broken down between capital invested and rolled up income

  • If an investment is made in a currency other than the reporting currency of the fund, then the gross multiple and IRR in the currency of the investment may also be reported.
Management Companies & Funds Support | AlphaUMi Estonia
Alternative Investment Fund (AIF) is the best solution for making collective venture capital investments and organising investor funds in stocks, bonds, commodity indices, derivatives, currencies, cryptocurrencies, real estate and other financial assets.


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