Fund

Fund may refer to:

475 fund

In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.

References

130–30 fund

A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new.

A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.

Crypto

Crypto or Krypto may refer to:

Cryptography and cryptanalysis

Biology and medicine

Crypto++

Crypto++ (also known as CryptoPP, libcrypto++, and libcryptopp) is a free and open source C++ class library of cryptographic algorithms and schemes written by Wei Dai. Crypto++ has been widely used in academia, student projects, open source and non-commercial projects, as well as businesses. Released in 1995, the library fully supports 32-bit and 64-bit architectures for many major operating systems and platforms, including Android (using STLport), Apple (Mac OS X and iOS), BSD, Cygwin, IBM AIX and S/390, Linux, MinGW, Solaris, Windows, Windows Phone and Windows RT. The project also supports compilation under C++03 and C++11, a variety of compilers and IDEs, including Borland Turbo C++, Borland C++ Builder, Clang, CodeWarrior Pro, GCC (including Apple's GCC), Intel C++ Compiler (ICC), Microsoft Visual C/C++, and Sun Studio.

Algorithms

Crypto++ ordinarily provides complete cryptographic implementations, and often includes less popular, less frequently-used schemes. For example, Camellia is an ISO/NESSIE/IETF-approved block cipher roughly equivalent to AES, and Whirlpool is an ISO/NESSIE/IETF-approved hash function roughly equivalent to SHA; both are included in the library.

International Cryptology Conference

CRYPTO, the International Cryptology Conference, is one of the largest academic conferences in cryptography and cryptanalysis. It is organized by the International Association for Cryptologic Research (IACR), and it is held yearly in August in Santa Barbara, California at the University of California, Santa Barbara.

The first CRYPTO was held in 1981. It was the first major conference on cryptology, and was all the more important because relations between government, industry and academia were rather tense. Encryption was considered a very sensitive subject and the coming together of delegates from different countries was unheard-of at the time. The initiative for the formation of the IACR came during CRYPTO '82, and CRYPTO '83 was the first IACR sponsored conference.

See also

External links

Offshore

Offshore may refer to:

Finance and law

Technology

Arts