Alternative / Hard to Value Investments

Auction rate securities (ARS), private investments in public equities (PIPEs), venture capital partnerships, and partnership interests are examples of investments that are not traded in an active market with readily available market quotes. Accounting Standards Codification (“ASC”) Topic 820 defines fair value and the methodologies which must be considered in determining the fair value for financial reporting purposes.

Oracle Capital performs valuations for a variety of alternative investments for financial and tax reporting purposes as well as for transactions.