Alternative Investment:
An investment that is not one of the three traditional asset types (stocks, bonds and cash).
Most alternative investment assets are held by institutional investors or accredited, high-net-worth individuals because of their complex nature, limited regulations and relative lack of liquidity. Alternative investments include hedge funds, managed futures, real estate, commodities and derivatives contracts.

Trade Blotter:

DEFINITION of ‘Blotter’ A record of trades and the details of the trades made over a period of time (usually one trading day). The details of a trade will include such things as the time, price, order size and a specification of whether it was a buy or sell order.

Spin Off
The creation of an independent company through the sale or distribution of new shares of an existing business or division of a parent company.
A spinoff is a type of divestiture. Businesses wishing to streamline their operations often sell less productive or unrelated subsidiary businesses as spinoffs. For example, a company might spin off one of its mature business units that is experiencing little or no growth so it can focus on a product or service with higher growth prospects.

A means of reorganizing an existing corporate structure in which the stock of a business division, subsidiary or newly affiliated company is transferred to the stockholders of the parent company in exchange for stock in the latter. Split-offs often occurs when the parent company wishes to draw a greater distinction between itself and the split-off business.

Parts of Financial Statements:

Managements Report
(Provides details of prepared based on GAAP i.e. Generally Accepted Accounting Policies, True and Fair, All material expects are covered, etc.)
Auditors Report (Provides opinion on Financial Accounts)
Statement of Assets & Liabilities
Statement of Operations / Statement of Profit
Statement of Cash Flow
Schedule of Investments (Details of Investment i.e. Country, Sector, Currency, etc.)

Levels of Investments Classification under IFRS:

Level 1 : Valued at Quoted price in active market
Level 2 : Quoted price not available but valued based on observable market data
Level 3 : Not based on market data

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