Current fund audit - NAV Financing

It is common practice in the market for private equity funds to obtain the liquidity they need by taking out loans. The investments held by a fund can also be considered as collateral for such loans. Usually referred to as NAV financing or NAV lending, the assets are recognized at their net asset value (NAV). This topic has become increasingly important, especially in times of tight markets and a volatile interest rate environment. For various reasons, this can be a reason for investors to take a closer look before making an investment.