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Shadow accounting refers to a parallel or supplementary accounting system maintained by investment managers or financial institutions to track and monitor the performance and transactions of certain investment portfolios or funds.
This additional accounting system runs alongside the primary accounting system and is often used for specific purposes such as compliance, risk management, or performance evaluation.
Shadow accounting is a term commonly used in the investment management industry. It refers to the practice of maintaining a parallel or supplementary accounting system alongside the primary accounting system.
The purpose of shadow accounting is to provide an independent verification and validation of the primary accounting records, transactions, and calculations.
A shadow account is an unofficial or duplicate record that mirrors the activity of a primary account. It's commonly used for monitoring, auditing, or verifying financial data without interfering with the actual system.
This additional accounting system is often operated by the hedge fund's investors or a third-party service provider and serves several purposes:
Under shadow accounting, various funds and strategies can be used to achieve different objectives such as verification, risk management, and investor communication. Here are some examples:
Creating a shadow account involves setting up a parallel system to reflect key transactions or data entries. It’s a simple but effective way to validate financial records or monitor sensitive performance metrics.
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