hedge fund
A fund that is allowed to employ aggressive investment strategies, such as short selling, options, and program trading, which are prohibited in mutual funds. Hedge funds typically require a minimum investment of several hundred thousand dollars, limiting participation to high-net worth individual investors and institutions. See private investment fund.
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institutional investor
institution or institutional investor
Managed Funds Association (MFA)
prime broker
high water mark
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Wash Sale
net currency exposure
Financial Reporting Standards
materiality
tax-deferred account