Module 1
Loan valuation and accounting
Bring loan valuation and investment accounting together: interest earned versus received, PIK, supported OID and fee accretion, carrying values and proposed marks alongside approved valuations.
Scope detail
Loan coverage depends on instrument and accounting setup. Supported inception schedules include OID, fees and amortization; the reviewed opening-balance adapter supports USD cash/mandatory-PIK bullet loans under US 30/360, with zero OID and fees. Proposed loan DCF calculations remain separate from authorized marks.
Module 2
Equity and warrants
Track ownership, investment events, proceeds and marks, with MOIC and dated equity XIRR from sourced cash flows, plus supported warrant intrinsic-value checks.
Scope detail
Dated equity returns use sourced cash flows and terminal marks. They measure equity investment performance; fund-net and individual-LP net returns require separate scope. Warrant support covers intrinsic-value checks.
Module 3
SBA valuation and reconciliation
Reconcile investment cost and GAAP value to SBA value, with depreciation, collection-in-doubt findings and source-linked exceptions ready for review.
Scope detail
Mapped investment, cash and trial-balance inputs support position and fund reconciliations, policy evidence and reviewed exception dispositions.
Module 4
Fund oversight and reporting
Prepare impairment and headroom calculations, partner-capital roll-forwards and SBIC reporting: Form 468 with Schedule 12, Forms 480, 652 and 1031 preparation, and board/credit packs.
Scope detail
Partner-capital roll-forwards use supplied opening balances, contributions, distributions and externally calculated allocations. Forms 480 and 652 support draft preparation; Form 1031 supports assembly, review and versioned export preparation, subject to package acceptance. Authorized parties sign and submit externally.
