Instruments traded and individual exposures
102. For this section of the reporting template, AIFMs should report the information in the base currency of the AIF. AIFMs should report values to the highest level of detail available. The table below provides information on the exact meaning of each category of asset.
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Cash and cash equivalents |
Include exposures to cash and cash-equivalent asset classes, such as certificates of deposit, banker's acceptances and similar instruments held for investment purposes that do not provide a return greater than a 3-month high credit quality government bond. |
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Listed equities |
Include all physical exposure by the AIF to equities listed or traded on a regulated market. Do not include in this category exposures obtained synthetically or through derivatives (instead include these under the 'equity derivatives' category). |
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Unlisted equities |
Include all physical exposure to unlisted equities. Unlisted equities are those that are not listed |