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Banking

Loss Carryforward Provision

An amount that is equal to the greatest value reached by an investor’s capital account with a hedge fund, adjusted for...

Inclusion Bias

A variation of the survivorship bias that results from inclusion of a new hedge fund into a given index and...

Backfilling

A variation of the survivorship bias that results from inclusion of a new hedge fund into a given index and...

Backfill Bias

A variation of the survivorship bias that results from inclusion of a new hedge fund into a given index and...

Acres of Diamonds

An investment thesis that maintains that seeking to earn higher returns by holding global portfolios bears no fruits and is...

Beneficial Owner

An individual or company that enjoys the benefits of owning a mutual fund's share even though title is not registered...

Absolute Returns

Returns which a hedge fund can generate, or assumed to be generating, above the risk-free rate, regardless of the prevailing...

Absolute Return Fund

A hedge fund that aims to generate a stable return regardless of market performance. In other words, it is designed...