OEIC & Unit Trust Pricing & Accounting - In house

The content of the Public course is as follows

Background

The course is aimed at delegates with little or no knowledge of authorised Collective Investment Schemes. Delegates need a basic understanding of accounting and equities and fixed income investments and will be capable of entry recognition.

Delegates will expect to leave the course with a good knowledge of collective vehicles, their valuation, pricing, basic accounting and basic taxation.

The course is very practical with numerous examples and two case studies.

Content

Overview of OEICS & Unit Trusts -

-Comparison:

OEIC v UT v Equity

-Pricing regulations

-Recording Creations and Cancellations

-Income Equalisation

-2 hour case study on creations and liquidations

-Accounting for Equity Investments

-Accounting for Fixed Interest Investments

-Multifund and Umbrella funds

-Distribution Statement

-Distribution Rate/Factor calculations, dividend streaming, bond funds

-Pricing & Valuation

-Dual and single pricing mechanisms

-Includes a 3 hour case study on the valuation of a fund and calculating prices

-Mispricing and compensation

-Substance over form, interest and dividend vehicles

-Taxation – Corporation Tax, Overseas Tax, Avoir Fiscale systems (now excludes France)

This course can also be provided at your offices and tailored to meet your needs.