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Fund of Funds & Value Add

This document outlines the most common transactions affecting Funds of Funds and Value Add Investment funds.

Updated over a year ago

There are many different investment strategies and vehicles available to investors. One such strategy is the use of a fund of funds, which allows investors to diversify their investments across multiple funds. Another key concept is value add, which refers to the added value that fund managers can bring to a particular investment.

Below are the most common type of transactions that affect these fund types for which accounting support is required.

Name

Description

Example

Earnest Money Deposit

Amounts paid to confirm a contract

Investment Distribution

Distribution amounts received from an underlying investment owned by the fund

Investment Purchase - Funds, Equity, Direct Real Estate

Investment corresponding to an ownership interest in a fund

Investment corresponding to purchase of stocks of an entity

Investment corresponding to an ownership interest in a specific property

Investment Sale - Real Estate Owned

Sale of an REO property

Investor Contributions (new and additional funds)

New or additional investor contributions into the fund

Investor Deployments

The deployment of investor contributions to the fund’s equity

Investor Redemptions

The withdrawal of investor capital from the fund

Marketing / Advertising expenses

Cost incurred in promoting the operations of the fund

Professional fees - Accounting, Tax and Audit

Costs incurred in employing accounting services including bookkeeping, tax preparation, and auditing

Professional fees - Legal

Costs incurred in availing legal services

If you cannot find what you are looking for, please refer to our Master List for additional transactions and sample support available here.

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