Accounting is not just a mathematical process handled by a computer. Calculating and reporting a fund’s NAV is a skill and an art, demanding both rigorous controls and discipline in recording authorized transactions accurately and in a timely manner. We leverage proven technology, encourage straight-through processing and invest in creative talent. All of this strengthens the effectiveness of our control environment. In the long run, our disciplined approach means we are concerned not only with accurate NAV reporting, but with underlying data, proper classifications and calculations.