English to Norwegian Bus/Financial Accounting fond

Se under for eksempel på kontekst. Vanligvis ville dette ordet betydd et derivat (opsjon, warrant) som er derivert fra en underliggende aksje, men her passer ikke dette.

"where any asset is derived from another asset (whether
cash or otherwise), such derivative asset shall be applied
in the books of the Company to the same Class and
Fund as the asset from which it was derived and on each
revaluation of an investment, the increase or diminution
in value shall be applied to the relevant Class and Fund"

http://www.bankofbermuda.bm/1/PA_1_4_S5/content/bermuda/pdfs...