Gross assets (for fund leverage measures), английский Under the operating model, gross assets equals the sum of total balance sheet assets minus the jv partner's economic share of total assets. (if the operating model includes investments that are subject to both consolidation and equity method accounting, separate adjustments to the denominator need to be made on an investment by investment basis.) under the non-operating model it is the sum of total balance sheet assets plus the fund's economic share of jv liabilities.
