With reference to attribution:  the value the manager adds by having different sector weights in the portfolio than the sector weights in the benchmark; a sector weight in the ...

A method of separating a whole property value into land and improvement components; the appraiser estimates replacement cost new, subtracts an appropriate amount for depreciation, ...

A method of separating a whole property value into land and improvement components, in which the appraiser develops proportions of land and improvement values for comparable proper ...

A method used to value land, in the absence of vacant land sales, by using a typical ratio of land to improvement value; also known as “land ratio method”.

A policy used by a General Partner to allocate investments to different investment vehicles in a fair manner when the investment vehicles do not have Exclusivity rights.  

A balance sheet contra-account linked with another account that has an opposite value to that account, and is reported as a subtraction from the linked account's balance.

The excess return of an investment relative to the return of a benchmark index; often considered the active return on an investment; gauges the performance of an investment against ...

The risk of loss associated with investment in alternative investments or alternative investment vehicles.

An investment structure created to facilitate one or more specific investments; typically, a fund is permitted to establish an alternative investment vehicle to accommodate the tax ...

An individual, entity or organization that provides loans, lines of credit, or cash advances to others, outside of the traditional forms of credit offered by a commercial bank or c ...