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Non-Cash Expense

An expense that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting period....

Independent Private Equity Fund

A private equity fund in which the main source of capital is obtained from third parties. Also, the management company...

Distressed Investment Fund

A private equity fund which mainly target financially troubled companies. More specifically, a distressed investment fund takes positions in the...

Non-Cash Item

An item that does not change current items: it does not result in an increase in current liabilities or in...

Non-Fund Item

An item that does not change current items: it does not result in an increase in current liabilities or in...