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%.
New York-listed Greek boxship owner Costamare has joined the growing number of shipowners taking advantage of the strong dry bulk market with the acquisition of 16 bulkers ... “We are pleased to announce the acquisition of dry bulk vessels ... The acquisitions will be funded by a mix of cash on hand and commercial bank debt.
Alongside the transformational acquisitions of ... In addition, shortly before the end of the financial year, the group announced that it had agreed maiden debt facilities of £15m, which remain undrawn and give the company greater flexibility in funding future bolt-on acquisitions.
The new trust will acquire a portfolio of 19 seed assets from the SeraphimSpace Fund ...Aviva sacks top fund managers to cut costs ... It has been backed by funding from the Government and plans to merge with a special acquisition company ... In March it also announced plans to go public through a merger with a special acquisition company ... £1.50 fund dealing.
Private equity veteran Rohan Ajila and Manipal Technologies chairman Gautham Pai’s consumer sector focused SPAC (special purpose acquisition company) has raised $170 million in an IPO in the US. This probably marks the first fund raise by an India-related SPAC.
WCP shares our vision to deliver real scale of funding to UK SMEs. “Mid-sized businesses are feeling more confident as the economy recovers from the pandemic and are looking to rebuild working capital and expand either organically or through acquisition.
This probably marks the first fund raise by an India-related SPAC. The SPAC, called Global Consumer Acquisition Corp, is listed on Nasdaq...Capital market regulator Sebi plans to build a dedicated framework on Special Purpose Acquisition Companies to allow such ‘non-operational’ entities to also raise funds in initial share sales and list locally.
...Vision Fund 2 ... The company’s latest funding will be used to fund acquisitions, expand its financial services portfolio and develop its AI capabilities, which Carro uses to showcase cars online, develop pricing models and determine how much to charge insurance policyholders.
The Public Investment Corporation has disputed media reports that its funds would be used for the acquisition of a 51% stake in SAA. “The PIC noted media reports and comments by some public figures insinuating that PIC funds will be used for the acquisition of a 51% stake in the South African Airways,” the corporation said.
Net new assets excluding mutual fund clearing totaled $27.9 billion.Total client assets were $7.40 trillion as of month-end May, up 84% from May 2020 and up 1% compared to April 2021 ... Year over year comparisons are affected by the close of the TD Ameritrade acquisition on October 6, 2020 ... Mutual Fund and Exchange-Traded Fund ... Mutual Funds (10).
The LPRF program provides state funding for the purchase of land for parks, natural areas, greenways and recreational facilities ... The RTP is a federally funded, state administered grant program, providing funds for land acquisition for trails, trail maintenance, trail construction, trail rehabilitation, and trail head support facilities.
DNA Payments is also planning to make new acquisitions ... The recent announcement from DNA Payments came after Klarna, the Sweden-based financial technology firm, raised $639 million in a funding round led by SoftBank’s Vision Fund 2. Klarna received a valuation of $45.6 billion.ProductExpansion and Acquisitions.
government shutdowns as a result of the failure by elected officials to fund the government; failure to comply with numerous laws and regulations, including, but not limited to, the FederalAcquisition Regulation ("FAR"), the False Claims Act, the Defense Federal Acquisition ...
Earthstone funded the Eagle Ford Acquisitions with cash on hand and borrowings under its senior secured revolving credit facility ... the ability to complete the proposed TrackerAcquisition on anticipated terms and timetable; Earthstone's ability to integrate the assets acquired in ...