AIP ABSOLUTE RETURN FUND LDC

0001752724-22-115174.txt : 20220523 0001752724-22-115174.hdr.sgml : 20220523 20220523120422 ACCESSION NUMBER: 0001752724-22-115174 CONFORMED SUBMISSION TYPE: NPORT-P PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20220331 FILED AS OF DATE: 20220523 PERIOD START: 20221231 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alternative Investment Partners Absolute Return Fund STS CENTRAL INDEX KEY: 0001343668 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NPORT-P SEC ACT: 1940 Act SEC FILE NUMBER: 811-21831 FILM NUMBER: 22950436 BUSINESS ADDRESS: STREET 1: ONE TOWER BRIDGE, 100 FRONT STREET STREET 2: SUITE 1100 CITY: WEST CONSHOHOCKEN STATE: PA ZIP: 19428-2881 BUSINESS PHONE: 610-260-7600 MAIL ADDRESS: STREET 1: ONE TOWER BRIDGE, 100 FRONT STREET STREET 2: SUITE 1100 CITY: WEST CONSHOHOCKEN STATE: PA ZIP: 19428-2881 NPORT-P 1 primary_doc.xml NPORT-P false 0001343668 XXXXXXXX Alternative Investment Partners Absolute Return Fund STS 811-21831 0001343668 549300J2IKBFV0QRHD34 ONE TOWER BRIDGE, 100 FRONT STREET SUITE 1100 WEST CONSHOHOCKEN 19428-2881 610-260-7600 Alternative Investment Partners Absolute Return Fund STS 549300J2IKBFV0QRHD34 2022-12-31 2022-03-31 N 184127508.73 1475320.68 182652188.05 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 220900.82000000 N AIP ABSOLUTE RETURN FUND LDC 549300EBHJPP0IPLBM77 AIP ABSOLUTE RETURN FUND LDC 000000000 88659.12136000 NS USD 183186591.29000000 100.2925797088 Long EC RF US N N/A N N N 2022-04-27 Alternative Investment Partners Absolute Return Fund STS Francis J Smith Francis J Smith Principal Financial Officer XXXX NPORT-EX 2 NPORT_MSE6_IGL_66414349_0322.htm HTML

Item 1.

Schedule of Investments.

The Registrant invests substantially all of its assets in AIP Absolute Return Fund LDC, which in turn invests substantially all of its assets in Alternative Investment Partners Absolute Return Fund (CIK 0001327228, Investment Company Act file number 811-21767, the “Master Fund”). As of March 31, 2022, the Registrant invested $180,067,539 in the Master Fund, representing 100.30% of the Registrant’s net assets (offset by approximately (0.30%) of other assets, less liabilities), and representing 60.84% of the Master Fund’s net assets. The Master Fund has included a schedule of investments as of March 31, 2022, in its filing of Form N-PORT made available on the Securities and Exchange Commission website at http://www.sec.gov.

Notes to Schedule of Investments

Portfolio Valuation

Alternative Investment Partners Absolute Return Fund STS (the “Fund”) is a “Feeder” fund in a “Master-Feeder” structure whereby the Fund invests substantially all of its assets in AIP Absolute Return Fund LDC, which in turn invests substantially all of its assets in the Master Fund. The Fund’s investment in the Master Fund would be considered Level 3 as defined under fair valuation accounting standards. Valuation of Investment Funds and other investments held by the Master Fund, including the Master Fund’s disclosure of investments under the three-tier hierarchy, is discussed in the notes to the Master Fund’s schedule of investments. The Fund records its investment in the Master Fund as fair value which is represented by the Fund’s proportionate indirect interest in the net assets of the Master Fund. The Fund records its pro rata share of the Master Fund’s income, expenses and realized and unrealized gains and losses.