5) The investment strategy of a fund may exclude certain markets, submarkets, and/or property
categories from the fund manager’s investment options.
6) Compared to stock and bond funds, real estate investment funds are typically much easier to
value due to the availability of real estate appraisals.
7) In reporting on a fund’s investment performance, managers are generally permitted to provide
investors with internally performed appraisals at specific time intervals. Third-party, external
appraisals are required only when a property is sold.
8) When reporting on a real estate investment fund, a manager may treat the financial
information as an estimate of performance based on the assumption that all of the underlying
properties could be sold at their appraised value.
9) Unrealized returns are important to investors in assessing the performance of their investments
and of their fund manager(s).