kaal:claim:2447306-025

Regulatory assets under management is an unstable reporting concept: commenters split evenly on whether Form PF's RAUM questions required them to interpret the term in order to answer.

Commenters were equally split on whether Form PF questions pertaining to calculating RAUM required filers to interpret RAUM for purposes of completing Form PF.

Wulf A. Kaal, Private Fund Disclosures Under the Dodd-Frank Act (2014), VI. Discussion and Conclusion, 1. Summary of Key Findings, p. 38
https://ssrn.com/abstract=2447306 · source PDF

Wulf A. Kaal, Private Fund Disclosures Under the Dodd-Frank Act (2014). SSRN: https://ssrn.com/abstract=2447306

• responses to survey Question 19

empiricalsupport: evidencedfailure: raum-interpretive-instabilityfamily: definitional-ambiguityprivate-fundsempirical-evidence

• restated_by kaal:claim:2470008-030 The Form PF definition of Regulatory Assets under Management is the leading example of a definition that force...

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