Fund & Portfolio Valuation
Fund managers, investors and their auditors rely on our fair value measurements at each reporting date. We value real estate and operating-company holdings asset by asset and support the fund’s net asset value under ASC 820 and IFRS 13. A designated senior professional leads every engagement.
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We mark each holding at every reporting date and keep the methodology consistent from one period to the next. Between full valuations, we roll values forward for changes in market conditions and asset performance, and document what moved and why.
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We appraise each property in a fund’s portfolio to USPAP standards and conclude fair value on one consistent basis across the holdings, so values compare across assets, markets and reporting dates.
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We value equity, preferred and debt positions in private companies, including going-concern holdings in hospitality, healthcare and specialty real estate, where value depends on how the business operates.
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We prepare the documentation your auditors review, help draft and update valuation policies, and provide materials for valuation committees and investor reporting.
We value holdings for real estate funds, private equity and credit funds, family offices, institutional investors, limited partners and secondary buyers.
We support fund managers at every reporting date
Fair Value Measurement:
Fair value conclusions under ASC 820 and IFRS 13, with significant inputs and their ranges documented for disclosure.
Valuation Policy Review:
An independent review of whether your valuation policy and controls match practice, and whether your marks hold up against later exits.
Continuation Vehicles:
Independent valuations of assets moving into a continuation vehicle or other GP-led secondary, for the advisory committee and selling investors.
Acquisitions and Impairment:
Purchase price allocations under ASC 805 and impairment testing under ASC 350 and 360 for portfolio acquisitions and holdings.
NAV Lending:
Collateral valuations of fund portfolios for NAV facilities, prepared for the lender’s credit review and updated through the life of the loan.
Regulatory AUM:
Fair value support for the regulatory assets under management you report on Form ADV and use to test registration and Form PF thresholds.
Why fund managers choose GPV
Senior professionals lead every engagement. A designated senior valuation professional scopes the work, directs the analysis and signs the conclusion.
The methodology holds from one reporting date to the next. We apply the same approach each period and explain every change in value, so marks compare across quarters and years.
The work is written to survive audit. Conclusions come first, assumptions are stated plainly, and the support is organized the way auditors and examiners review it.
Every input traces to its source. Market data, operating results and adjustments are documented, so a reviewer can follow any value back to what supports it.
Contact us.
info@gpvaluation.com
DC Metro: 1640 Boro Place, 4th Floor, McLean, VA 22102
Northeast Florida: 425 Town Plaza Ave, Suite 230, Ponte Vedra, FL 32081