BLUEFIELD SOLAR INCOME FUND LIMITED (BSIF)

This article reflects the opinions of its author and not necessarily those of ShareSoc. Opaque Accounts of Alternative Asset Trusts Traditionally, investment trusts invested in highly liquid, listed, operating businesses. The accounts for such trusts are straightforward. The balance sheet simply reflects the market value of the trust’s investments and profit/loss is determined by the change in valuation of assets and liabilities plus any income generated by the investments. In recent years, however (and some not so recently), a number of “alternative” investment trusts ...