Schedule of Investments
An investment's recorded cost changes through additions and reductions. Its carrying value can differ from cost because an accounting valuation marks the remaining position. The gain or loss presentation explains aspects of that difference, while the valuation date and method establish what evidence supports the stated value. A purchase or operational FMV record alone does not establish all of those accounting facts.
Open Accounting → Reports → Schedule of Investments to inspect cost, carrying value, gains and the position's reported share of Entity NAV. Read cost evidence and valuation evidence separately.
Choose the reporting scope
Choose Entity and its matching Accounting Period. This tab does not use Share Class or Allocation Run filters. The population comes from eligible Posted investment-tagged journals or accounting valuations through period end; it is not every investment master record or FundOps holding.
After switching tabs, check the selected entity name and period again. Reselect them if the controls do not resolve or the scope is unexpected.
The screenshots use Cedarbridge Reporting Example LP, July–September 2026, with prepared fictional USD accounting inputs. Saved Posted records and the mark do not demonstrate posting, payment, valuation-approval or close execution.
Willow Example Software: cost USD4,000, unrealized gain USD500, fair value USD4,500 and 43.69% of prepared NAV.
Read cost and valuation evidence separately
The cost bridge carries beginning cost forward with additions and signed reductions. Ending Fair Value then uses the applicable accounting mark, or the documented cost fallback when no mark exists. That fallback can make a number appear without a current valuation conclusion. The NAV ratio divides the position value by the configured net-assets denominator: it describes concentration within the fund's net book, not who participates in the investment. Validate numerator, denominator, dates and currency together.
Read Investment, Beginning Cost, Period Additions, Period Reductions, Ending Cost, Cumulative Unrealized Gain/Loss, Ending Fair Value, period gains/losses, % of NAV, Valuation Date, Valuation Method and Currency.
Reductions are signed negative movements. Beginning cost plus additions and reductions explains ending cost.
Ending fair value uses the latest accounting valuation on or before period end. Without a mark, the calculation can fall back to ending cost. A stale mark is not automatically refreshed or flagged. Check date, method and supporting evidence before describing a value as current fair value.
GL account classification, including name-based unrealized conventions, affects cost and gain presentation. Operational investment activity alone does not establish Posted accounting or a reviewed mark.
The investment aggregates use raw amounts and select valuations per investment without currency normalization. A displayed Currency label does not establish that all underlying amounts are comparable.
% of NAV divides by the configured Posted GL net-asset balance. It is not a participation percentage. A zero denominator produces a blank ratio; no FX conversion or currency-separated denominator is established here.
Trace and recheck
- Inspect the accounting valuation in Accounting Operations → Valuations & Allocations.
- Open Accounting Detail for the tagged period journal lines, then inspect complete journals and their source.
- Compare cost movements with Rollforward and valuation/GL differences with Accounting Review & Close → Gross NAV.
- Correct the independently wrong mark, dimension, account classification or journal through the authorized process.
- Refresh the related schedules at the same scope.
The prepared Willow Example Software position begins at zero cost, adds USD4,000 and has no reductions. Its illustrative September 30 valuation is USD4,500, with USD500 cumulative unrealized value. At the prepared entity NAV of USD10,300, the displayed concentration is 43.69%.
Scroll horizontally within this same row to check Valuation Date, Method and Currency. The Method field identifies this as a prepared example value rather than an independently approved valuation.
The same investment, scrolled right: valuation date September 30, 2026, a method identifying a prepared example, and USD currency. Saving a valuation does not record its approval.