Module · 02e · Fund Accounting
Fund Accounting
Daily NAV strike, management & performance fee accruals, investor register (units, commit/call/distribute), side-pockets, full GL with audit-grade DR/CR pairing.
Funds in scope
3
3 sub-funds
Total AUM
$792.1M
NAV-grade ABOR
NAV cycle
T+0 by 17:30 SGT
hard cut-off
Open NAV breaks
0
last 30d
Auditor
EY
ISAE 3402 II
Fund
NAV strike & fee accruals (today)
NAV yesterday1024.1800
NAV today1027.9200
Daily return+0.365%
High-water mark998.2100
Mgmt fee (1.5%/yr)$19821/d
Perf fee (15% over HWM)$2090990/d
Daily accrual · monthly crystallisation · investor-level equalisation series A.
Investor register
| Investor | Fund | Units | Commit | Called | NAV $ | Last txn |
|---|---|---|---|---|---|---|
| Aurora Family Office INV-101 | JMF | 92,182 | $100.0M | $92.0M | $94,755,721 | 2026-05-30 |
| Meridian Treasury SPV INV-102 | JMF | 145,322 | $200.0M | $150.0M | $149,379,390 | 2026-06-01 |
| GIC Co-Invest INV-103 | JMF | 198,100 | $250.0M | $200.0M | $203,630,952 | 2026-06-04 |
General ledger — today's entries
| Timestamp | Entry | DR | CR | Amount $ |
|---|---|---|---|---|
| 2026-06-15 17:00 | Mgmt fee accrual JMF | Fee receivable | Fee income | 19,823 |
| 2026-06-15 17:00 | Perf fee crystallisation | Perf receivable | Perf income | 41,220 |
| 2026-06-15 17:00 | FX translation SGD/USD | FX gain/loss | Investments | 4,812 |
| 2026-06-15 17:00 | Dividend received DBS | Cash USD | Dividend inc. | 38,400 |
Side pockets & audit pack
Side pocket SP-1$8.2M illiquid · 1.7% NAV
Last NAV review2026-06-14 by Trustee
Audit pack statusQ1 final · Q2 in prep
ISAE 3402Type II · clean opinion
Investor statements auto-generated and PDF-sealed on month-end close.