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%.

Rejection

Rejection, or the verb Reject, meaning "to throw" or "to throw back", may refer to:

Reject (album)

Reject is a 7 inch split EP by punk rock band Anti-Flag and ska punk band Against All Authority, released in 1996.

Though the original EP is hard to find in music stores, due to its DIY release, it can be found spread about the internet on music-sharing sites.

Track listing

One Piece

One Piece (Japanese: ワンピース, Hepburn: Wan Pīsu) is a Japanese manga series written and illustrated by Eiichiro Oda. It has been serialized in Shueisha's Weekly Shōnen Jump magazine since July 19, 1997, with the chapters collected into eighty tankōbon volumes to date. One Piece follows the adventures of Monkey D. Luffy, a funny young man whose body gained the properties of rubber after unintentionally eating a Devil Fruit. With his diverse crew of pirates, named the Straw Hat Pirates, Luffy explores the grand line in search of the world's ultimate treasure known as "One Piece" in order to become the next Pirate King.

The manga has been adapted into an original video animation (OVA) produced by Production I.G in 1998, and an anime series produced by Toei Animation, which began broadcasting in Japan in 1999 and has aired 728 episodes to date. Additionally, Toei has developed thirteen animated feature films, two OVAs, and five television specials. Several companies have developed various types of merchandising such as a trading card game, and a large number of video games. The manga series was licensed for an English language release in North America & the United Kingdom by Viz Media and in Australia by Madman Entertainment. The anime series was licensed by 4Kids Entertainment for an English-language release in North America, before the license was dropped and subsequently acquired by Funimation in 2007.