The risk inherent to a particular investment or portfolio of investments that can be mitigated or reduced through diversification; also known as “idiosyncratic risk,” & ...

The foreign corporation’s effectively connected earnings and profits for the taxable year adjusted for changes in US net equity.

A measure of investment performance calculated by finding the rate of return that will set the present values of all cash flows equal to the value of the initial investment; also k ...

An organizational structure that makes it possible for REITs to buy properties using partnership units; the effect is the same as an umbrella partnership real estate investment tru ...

The right that enables a majority shareholder to force a minority shareholder to join in the sale of a company or investment; the majority owner doing the dragging must give the mi ...

The actual act of transferring capital in the fund’s portfolio companies; the drawdown may be in the form of a notice issued by a fund (or its general partner) instructing in ...

A geographic area containing the customers of a particular firm or group of firms for specific goods or services based on consumer travel time and distance to the interest point(s) ...

The amount of capital committed to a fund minus the amount of capital that has been called by the sponsor or general partner of the fund.

A questionnaire given to a company to retrieve a standard set of documents and information that exemplify the strategy, investment and operating capabilities of the company.   ...

A provision in a mortgage contract that requires the mortgage to be repaid in full upon a sale or conveyance of partial or full interest in the property that secures the mortgage; ...