Focusing on the future
Focusing on the future
Insight

Focusing on the future

Valuation considerations pertaining to investments in debt and equity of private companies by mutual funds

Mutual funds in search of higher returns have increasingly invested in equity and debt securities of private companies. These securities can often be more challenging to value as they generally do not have the same degree of market information or liquidity as other securities.

Focusing on the future
Valuation considerations pertaining to investments in debt and equity of private companies by mutual funds

This whitepaper, Valuation considerations pertaining to investments in debt and equity of private companies by mutual funds, discusses the valuation framework applicable to equity and debt securities as well as important concepts related to performing and overseeing the valuation process as it pertains to these investments.

Read the paper to learn more about:

  • The valuation framework
  • Drivers of difficulty in valuing the investment
  • Concepts important to understand in estimating fair value of investments in debt or equity of private companies
  • Private company debt valuation
  • Private company equity valuation

Related content

AICPA valuation and accounting guide

For the valuation of portfolio company investments of venture capital and private equity funds and other investment companies

Subscribe to M&A Spotlight