Debt funds: accounting considerations

In the recent years, debt has clearly become a very attractive class of assets on the radar screen of many investors. It is therefore important to get a clear understanding of what debt funds are, how they can be structured and how to administrate them.

This module is part of our debt funds training curriculum made of 6 complementary building blocks:

• Debt funds: current market and trends
• Debt funds: accounting considerations
• Debt funds: risk management, governance and best market practices/hot topics
• Debt funds: valuation overview
• Debt funds: tax and regulatory impacts
• Debt funds: investors reporting (tax and regulatory)

By the end of this course, participants will be able to understand accounting options available in Luxembourg as well as their implication in terms of processes, governance and disclosure.

Accounting method available in Luxembourg for both regulated and unregulated entities.
Best market practices and the different practical options available in Luxembourg.

An attendance certificate will be sent to participants.

This training is coordinated by Nicolas Payet, Partner at PWC, and will be delivered by subject matter experts.
Nicolas has been with PwC for more than 15 years, working with large assets managers in the U.S. and across Europe. He is an active member of our integrated alternative investments department and the leader of our private debt funds group.
Nicolas is leading our internal and external ALT training program at PwC and he dedicates part of his time to train our clients, our people and other actors of the industry in matters related to the alternative assets management.