基金从业人员资格考试《私募股权投资基金》基础知识点归纳【速记手册】.pdfVIP

基金从业人员资格考试《私募股权投资基金》 基础知识点归纳 目  录 第一部分  数字游戏 ··············································································· 1 Part 1 投资协议条款 ············································································· 1 Part 2 项目估值 ···················································································5 Part 3 基金估值 ················································································· 13 Part 4 基金收益分配 ··········································································· 14 Part 5 基金业绩评价 ··········································································· 18 1 第二部分  记忆宫殿 ····················································································· 20  东南角：高频考点 ······················································································· 20 东北角：流程汇编 ······················································································· 34 西南角：类别对比 ······················································································· 46 西北角：碎片汇集 ······················································································· 56 2   第一部分  数字游戏 第一部分  数字游戏 Part 1 投资协议条款 （一）估值条款 估值前投资＋投资＝估值后投资 【例题】某股权投资基金拟于2016 年以增资方式投资A 公司，估值条款约定，以2015 年 经证券资格会计师事务所审计归属于A 公司所有者的净利润5 000 万元为估值基础，投资前整 体估值50 000 万元。完成本轮融资1亿元后，股权投资基金在A 公司的占股比例＝1 ÷（1 ＋5 ）＝ 16.67%。 1 · 股权投资基金 速记手册 （二）随售权条款/第一拒绝权条款 条款 条款触发 条款内容 股权投资基金有权以其持股比例为基础，以同等条件参与 随售