Tài khoản phụ la gi?
Tài khoản phụ A separate account or sub-fund used by investment funds, especially hedge funds, to isolate illiquid or hard-to-value assets from the main portfolio, ensuring fair allocation of profits and losses among investors.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Tài khoản phụ” Used in Practice?
Quỹ đã tạo tài khoản phụ để tách nợ xấu kém thanh khoản khỏi danh mục chính.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Tài khoản phụ la gi?
A separate account or sub-fund used by investment funds, especially hedge funds, to isolate illiquid or hard-to-value assets from the main portfolio, ensuring fair allocation of profits and losses among investors.
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