Write Up

A write-up increases the book value of an asset to reflect its appreciation in market value. In venture capital and private equity, write-ups are typically seen when a portfolio company outperforms expectations or when market conditions improve. These adjustments are important for accurately reporting asset values and providing investors with a true picture of a fund’s performance and potential returns.

• Increases an asset's book value to market value.
• Common in VC and PE when portfolio companies outperform.
• Ensures accurate financial reporting.
• Provides a true picture of fund performance.