0001752724-23-272688.txt : 20231129 0001752724-23-272688.hdr.sgml : 20231129 20231129094941 ACCESSION NUMBER: 0001752724-23-272688 CONFORMED SUBMISSION TYPE: NPORT-P PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230930 FILED AS OF DATE: 20231129 DATE AS OF CHANGE: 20231129 PERIOD START: 20231231 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: 231448956 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 2023-12-31 2023-09-30 N 178609943.51 624726.84 177985216.67 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 997354.65000000 N AIP ABSOLUTE RETURN FUND LDC N/A AIP ABSOLUTE RETURN FUND LDC 000000000 78591.25000000 NS USD 177308930.96000000 99.62003265065 Long EC RF US N N/A N N N 2023-10-25 Alternative Investment Partners Absolute Return Fund STS Francis J Smith Francis J Smith Principal Financial Officer XXXX NPORT-EX 2 NPORT_MSE6_IGL_83232377_0923.htm

 

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 September 30, 2023, the Registrant invested $174,492,630 in the Master Fund, representing 99.49% of the Registrant’s net assets (offset by approximately 0.51% of other assets, less liabilities), and representing 59.68% of the Master Fund’s net assets. The Master Fund has included a schedule of investments as of September 30, 2023, 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.