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The following Pro forma Financial Statement templates (“the Materials”) are provided for general informational purposes only and may not reflect the most current accounting developments. The Materials are intended to provide illustrative examples of financial statements for various types of investment entities which are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Materials are not an exhaustive representation of required disclosures under GAAP, and should not be used as a substitute for either reading the actual accounting standards and interpretations themselves, or for professional judgment as to the adequacy of disclosures and fairness of presentation. Since the Materials do not encompass all possible disclosures required by GAAP, some information may have been omitted that may be relevant to a particular reporting entity. The form and content of each reporting entity’s financial statements are the responsibility of the entity’s management. The Materials are being provided on Marcum LLP’s website with the understanding that the information contained therein should not be construed as legal, accounting, tax or other professional advice or services and providing the Materials will not create a firm-client relationship. The Materials should not be used as a substitute for consultation with professional accounting, tax, legal and other advisors and you should not act or refrain from acting on the basis of any information included in the Materials without seeking such advice.
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