Pro Forma Financial Statement Templates

Determination of Investment Companies Disclosure

Income Tax Disclosure

Income Tax Sample Disclosure

Liquidation Basis Financial Statements

Liquidation Basis Financial Statements
Liquidation Basis Footnotes

Real Estate Funds

Real Estate Fund Financial Template
Real Estate Fund Footnote Template

SPAC Funds

SPAC Sponsor Fund

Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures

Transfer and Servicing Footnotes

Private Equity Fund – Sample FS Disclosures

Litigation Finance Fund Financial Statement Notes
Private Equity Fund – Sample FS Disclosures

Performance Reviews

Performance Review Footnotes
Performance Calculation Input Sheet
Performance Calculation Input Sheet (Management and Incentive Fees)

DISCLAIMER

The above Pro forma Financial Statement templates (“the Materials”) are provided for general informational purposes only and may not reflect the most current accounting developments. The Materials are intended to provide illustrative examples of financial statements for various types of investment entities which are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Materials are not an exhaustive representation of required disclosures under GAAP, and should not be used as a substitute for either reading the actual accounting standards and interpretations themselves, or for professional judgment as to the adequacy of disclosures and fairness of presentation. Since the Materials do not encompass all possible disclosures required by GAAP, some information may have been omitted that may be relevant to a particular reporting entity. The form and content of each reporting entity’s financial statements are the responsibility of the entity’s management. The Materials are being provided on CBIZ’s website with the understanding that the information contained therein should not be construed as legal, accounting, tax or other professional advice or services and providing the Materials will not create a firm-client relationship. The Materials should not be used as a substitute for consultation with professional accounting, tax, legal and other advisors and you should not act or refrain from acting on the basis of any information included in the Materials without seeking such advice.

CBIZ makes no express or implied representations or warranties regarding the Materials or the information contained therein and hereby specifically disclaims any and all representations, guarantees and warranties regarding the Materials, including the implied warranties of merchantability and fitness for a particular purpose. None of CBIZ or its partners, principals, employees or agents (the “CBIZ Parties”) guarantees the accuracy, completeness, timeliness, reliability, suitability or usefulness of the Materials. You understand and agree that use of the internet to download data involves risks, including those related to computer viruses or other harmful elements, and that you will be solely responsible for any damage to your computer system or loss of data that results from such download.

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Pro Forma Financial Statement Templates

Domestic Fund Financial Statements

Offshore Fund Financial Statements

Master Feeder Financial Statements

Fund of Fund Disclosures

New Accounting Pronouncement

Fair Value Processes and Input Disclosures

Offsetting