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Writer's pictureShivam M. Dave

Hedge Funds

Hedge Funds are large investment companies that use pooled funds and aggressively invest in land, real estate, derivatives, currencies and other alternative asset classes. They are different from mutual funds, and Portfolio Management Services (PMS) because they can legally take high risks by investing in derivatives and take leverage to generate higher returns. With the oncoming of cryptocurrencies, they can also invest in the same.

Quantitative finance is one such field, which hedge funds take advantage of the most. Algorithmic trading or better known as algo trading, is the use of statistics, mathematics and computer-based coding in the field of stock market, to generate better returns.

Some of the strategies/methodologies used by hedge funds to enhance their returns:

· Long/short equity

· Market neutral

· Quantitative

· Short Only

· Event-driven

· Arbitrage

Hedge funds are alternative investments that use different market opportunities to their advantage, these investments are particularly advised for accredited investors only, because they have the risk appetite and enough funds to invest into. One more reason being, these investments require far less regulation than other mutual funds.

Hedge funds in India are known as Alternative Investments Funds Category III. In the words of SEBI, “Hedge funds including fund of funds, are unregistered private investment partnerships, funds or pools that may invest and trade in many different markets, strategies and instruments (including securities, non-securities and derivatives) and are not subject to the same regulatory requirements as mutual funds”.

Hedge Funds in India need not necessarily be registered with the Securities and Exchange Board of India (SEBI) or disclose their NAV’s (Net Asset Value) at the end of the day, unlike mutual funds. The minimum amount required to invest in a hedge fund is Rs. 1 Crore per investor, and an entire fund needs to have a minimum corpus of Rs. 20 Crore.

Some well-known and established hedge funds in India include Munoth Capital Market Ltd., Quant First Alternative Investment Trust, Motilal Oswal’s Offshore hedge fund.

Why are hedge funds not so mainstream in India? The main reason is the taxation laws. These funds fall under category III AIF. Category III AIF is not considered as pass through vehicles. It implies the fact that the fund as a whole has to pay taxes when it realizes gains, in short, they are taxed at the fund level. The obligation to pay taxes will not be passed through to the unit holders or their investors, the high tax burden acts as a deterrent. The taxes are withheld before distributing the profits, this automatically reduces the returns that finally end up with domestic investors. Another reason being that the hedge fund’s leverage position cannot exceed 2 times the NAV of the fund. Overseas investment by AIF’s cannot exceed 25% of the investible funds. One main reason what I feel is the exposure. Indian retail investors are still not exposed to various other asset classes. PMS have started to grow in India, and the government should also push the AIF-III category investment funds, because it can be a major tax provider to the government. Having a diverse population and the rich looking ways to become richer, hedge funds can sure act as a catalyst for the government to get more funds in the form of taxes, because these investments are made by HNI clients, making it all the way better.

Quant or better known as algorithmic (algo) trading is the most well-known field in the hedge fund industry. Well-known companies such as Two Sigma and Renaissance Technologies, spearheaded by Jim Simons and Howard L. Morgan, are well known quant funds. Usage of computer-based coding, statistics and mathematics are its core. They believe truly in the power of data and how it can be productively used in the field of finance and investments.

I truly believe that AIF-III or better known as Hedge Funds can change the way people in India perceive investments. It would open doors to much bigger returns to investors which would also increase their purchasing power.

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