One area that has come under special scrutiny is pension-fund accounting, because states have latitude in choosing how to value their retirement debts.
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Landers is neutral weight on the stock, even though Vale remains the No. 1 position for the fund, accounting for 11.2%.
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The top stock in the fund is Annaly Capital Management ( NLY) accounting for more than 20% of the fund, followed by Chimera Investment Corportation ( CIM) accounting for about 11% of the fund.
Even more attractive are its 10m pension-fund customers, accounting for nearly one-third of the Latin American pensions market, according to Salomon Smith Barney.
One reason may be accounting changes which make pension-fund managers more focused on the short term.
Bond mutual funds appear to be the biggest benefactor of the inflows accounting for 68% of the fund inflows thus far in 2010.
We need systems that make positions transparent in a single database and then tag them to exposures in a mutual fund, bonds or a hedge fund so if you want to see the accounting position you can get it across different types of holdings.
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Critics say it's all just business as usual for an agency that, in the last eight years, failed to detect the accounting irregularities at Enron, the mutual fund late-trading activities, the subprime securities bubble, and mounting evidence that there has been trading ahead of major deal announcements.
Smith is a London-based fund manager and many years ago co- author of Accounting for Growth.
The US is the top destination of the Japanese carry-trade, accounting for 35.5% of Toshin fund holdings.
The top stock in this portfolio is General Electric ( GE), accounting for more than 10% of the fund.
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The MSCI Emerging Markets (EEM) exchange traded fund rose 4.7 percent in five days, accounting for half of that ETFs gains year to date.
Investors frequently make the mistake of believing the retention of a major accounting firm or law firm by a hedge fund somehow guarantees or suggests that everything is on the up and up.
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At present, the American industry still dwarfs all others, accounting for over half of the world's mutual-fund assets.
Right now, Mr. Dixon says his fund is earning a yield of 7% on his rental portfolio after accounting for operating expenses.
At the time of his sister's divorce, Picower was working as a manager at an accountancy, while Bienes and his partner, Frank Avellino, had taken over Alpern's accounting firm and helped transform it into an early Madoff feeder fund.
For the ING fund, the two largest at the end of last year--accounting for 8.6% of the portfolio--were units of Charter Communications, rated a lowly B2 by Moody's Investors Service, and Nextel, also a junk issuer with a Ba2 bank-loan rating.
As Petrobras adopts American accounting standards, more liabilities may emerge, perhaps in the pension fund.
What struck me was that the students and I get a lot of positive attention for the trip and the fund raising we do for a deserving NGO in the country we visit but that the accounting manager at our Faculty gets neglected, but without her, we could not possibly go on the trip.
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These recent accounting problems unveiled by Caterpillar recall the Sino-Forrest scandal that hit billionaire hedge fund manager John Paulson.
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Several funds told FORBES they follow a convention in which half the NTF fee (up to 0.2%) is charged to investors, just as accounting or legal fees or some marketing fees are, and the other half comes from the fund sponsor.
Changes are required in the VC industry to include alternate fund structures, improved performance measures, standardized data reporting, and a focus on long-term results by reconsidering accounting rule FAS 157.
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