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(2) When the mutual fund receives money from an investor, it issues new shares and purchases additional assets If an investor sells the shares, they are redeemed and the fund pays the investor from its cash holdings In some instances, a fund may have to sell shares within the fund to pay the investor (3) The possibility of buying an open-end fund at a discount and selling it at a premium does not exist



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Structure: For example, the name, model, and price are child elements of the game element Extensibility: The tags aren't part of a standard set they correspond to our own application schema

Regent House decisions Council decisions Internal and external reviews CAWG actions Off-the-shelf software Funds SAP Finance Committee decisions Oracle CAPSA Management Committee decisions Testing Speed Bugs Oracle Consultants Training Patches Users Support Roadshows Implementation system Evaluator opinions Project Manager decisions Commitment Accounting front-end Aims and objectives Ledger

Listing 12-1 is considered well formed because it meets the formatting requirements of the XML standard However, it's unclear if it's valid To ensure validity, we need to check that the tags and their relationships are legal within the relevant schema For that, we need another kind of document a DTD

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Like SGML, an XML document is typically associated with another document, called a schema definition The general purpose of a schema definition is to ensure validity of the documents that reference them, in terms of allowable entities (descriptors of data) and the relationships between them The Document Type Description (DTD) is the most popular schema language used to generate schema definitions Listing 12-2 contains an example of a DTD that describes each element in the earlier XML document on arcade games (Listing 12-1) Specifically, this DTD introduces each element, types each element, and relates elements to each other Listing 12-2 A Sample DTD

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134 - Investment Planning C Closed-end investment companies (1) Closed-end investment companies issue a speci ed number of shares composed of stock or a combination of stock and debt The shares cannot be redeemed and new shares are not issued after the initial offering These shares trade on the open market (2) A closed-end investment company can trade at a price that is greater or less than NAV If it is less than NAV, it is selling at a discount If it is greater than NAV, it is selling at a premium The reason for the market price to be different from the NAV is supply and demand (3) The NAV is the asset value of all shares owned by the investment company It is total assets (stock, bonds, cash) minus total liabilities (accrued fees) divided by the number of shares outstanding 12 Real estate investment trust (REIT) A An REIT is a publicly traded closed-end investment company that invests in a managed, diversi ed portfolio of real estate or real estate mortgages and construction loans think of it as a real estate mutual fund B REITs are traded on exchanges and can sell for premiums or discounts to the NAV C Investors must pay the tax on an REIT s earnings as they are distributed Distributed income is taxed as ordinary income Capital gains and losses from the sale of assets in the REIT portfolio retain their character and are taxed as gains and losses when distributed D Three types of REITs (1) Equity REITs Acquire ownership interests in commercial, industrial, and residential properties Income is primarily received from the rental of these properties (2) Mortgage REITs Lending funds for construction loans, mortgages; these types of REITs can invest in mortgage-backed securities (3) Hybrid REITs Combinations of equity and mortgage REITs E Advantages of REITs include (1) limited liability, (2) no corporate-level tax; REIT shareholders avoid double taxation, (3) ability to leverage, (4) usable as collateral, (5) liquidity, (6) diversi cation in real estate portfolio, and (7) in ation hedge F Disadvantages of REITs include (1) loss of control, (2) lower potential returns, (3) management fees and administrative charges, and (4) no ow-through of tax bene ts losses cannot be passed through 13 Real estate (investor managed) A Real estate properties are classi ed as: (1) Income properties residential and commercial properties (2) Speculative properties raw land and investment properties B Framework for determining value in real estate investment analysis: (1) Investor objectives include investment characteristics and constraints and goals (2) Analysis of important features includes physical property, property rights, time horizon, and geographic area (3) Data collection and determinants of value include demand, supply, bene ts of property, and property transfer process (4) Valuation of property includes estimating market value and the investment analysis C Estimating market value (1) Cost approach Evaluates property based on the current cost to rebuild it It works best for newer properties.

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For example, Listing 12-2 communicates the following information:

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Each gamelist element can have one or more child game elements The plus sign indicates one or more Each game element consists of name, model, and price child elements Each name, model, and price element contains character data (ie, characters related not to any schema element but to application data)

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