第二节 会计工作管理体制 讲义.doc
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1、tes of obsolescence. This report considers whether these characteristics raise different or additional financing problems for TBSFs, for example because of the difficulties potential finance providers may face in assessing the technology, or because of uncertainties and risks over the likely costs o
2、f R some institutions have said they are looking for more sustained strong performance before they commit a significantly greater proportion of their portfolios to private equity. A range of other factors have also been mentioned. Although views differ on their relative importance, they include: the
3、 influence of benchmarking; the longer-term contracts implied by start-up/early stage investments; the high research costs in selecting between venture capital funds to achieve necessary diversification or to manage a portfolio of assets that includes a commitment to venture capital; and regulatory
4、or fiscal factors. On this last point, the Minimum Funding 2 Requirement, for example, may be encouraging UK pension funds to focus investments more on assets used as benchmarks in the valuation of liabilities for solvency purposes (quoted equities and gilts), and may also be inducing companies to s
5、witch from defined benefit to defined contribution pension schemes; both could be adverse for holdings of unquoted equities such as venture capital. Restrictions on investments through limited partnerships and the high fixed costs of due diligence, which make investment management more expensive per
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