Journal

Notes from reporting season

Short field pieces for desks reviewing investment packs—written for practitioners, not for search engines.

Laptop and documents on a wooden desk

12 Mar 2026

How footnotes rewrite the story in Korean fund reports

Small type often carries the only honest account of methodology changes.

 Financial paperwork with calculator

28 Jan 2026

Five NAV discrepancy patterns that survive first pass

Timing, FX, accruals, transfers, and silent restatements—how they hide.

 Person writing on a notepad beside charts

09 Dec 2025

Sampling methods that respect concentrated books

Why pure random picks fail Korea multi-strategy packs in quarterly reviews.

 Analyst reviewing data on dual monitors

21 Oct 2025

When managers restate performance mid-season

A practical sequence for review teams before the next LP pack ships.