THE HEDGER




                                 FINAL EDITION

      On 4/09/98 Russell Equity Management ceased publishing THE HEDGER.


    
                                  THE HEDGER
                              Volume 3, Issue 15.
                                   04/09/98

                 Copyright (C) 1998, Russell Equity Management
                              All Rights Reserved


OBJECTIVE:  To minimize market exposure while simultaneously outperforming 
            the SP500 Index on both a nominal and risk-adjusted basis via an 
            unleveraged hedged common stock portfolio. 


INTRODUCTION: 

To hedge is to protect oneself from financial loss by a counterbalancing 
transaction that minimizes risk.  To minimize overall stockmarket exposure 
or risk, one can hedge by purchasing stocks that will rise more than the 
market while simultaneously selling short stocks that will decline more than 
the averages. 

Webster defines a hedge fund as "an investing group that employs speculative 
techniques in the hope of obtaining large capital gains".  In the US, hedge 
funds are private pools of capital organized as limited partnerships with 99 
or fewer "accredited" investors (i.e. those with a net worth of $1 million 
and incomes greater than $200,000).  These funds have high minimum 
investments averaging $100,000 to $250,000 with hedge fund managers taking 
15% to 25% of the total profits in addition to management fees of 1% to 2% of 
total assets.  By US law hedge funds can not advertise or market themselves, 
but independent consultants who maintain proprietary databases on hedge 
funds assist in the placement of partners. 

The first hedge fund appeared in the US in 1949, the beginning of the post 
World War II US economic boom.  Founded and managed by Alfred Winslow Jones, 
an academic and journalist who had taken up the stock market as a hobby, 
this private fund used leverage (i.e borrowed funds/securities) and balanced 
stock purchases with short sales to achieve maximum profit while 
simultaneously minimizing market fluctuations.  Believing his portfolio was 
protected from market downdrafts, Jones aggressively traded the long side of 
his portfolio by acquiring "momentum stocks" in the early stages of their 
levitations.  Jones' fund generated huge commissions of which roughly 50% 
went to "special brokers" in the form of "give-up checks" in return for what 
might be euphemistically labeled "research". 

Jones' record was outstanding.  By 1966 he and his partners had sextupled 
their money while the Dow Jones Industrials, which had risen broadly and 
steadily over the same time period, slightly more than doubled.  After 
experiencing only one losing year in 1962 the fund achieved several years of 
75% to 80% annual returns in the mid 1960's.  Such success bred competition 
as other funds such as City Associates and Fairfield Partners climbed aboard 
the bandwagon.  As the 1960's flew on, Jones' and his contemporaries long 
positions became increasingly concentrated in the same stocks as were being 
held by the most aggressive mutual funds of the era.  Many of these holdings 
were small capitalization issues. 

The huge and seemingly guaranteed returns these funds generated during this
period attracted many unwary investors to hedge funds, most of which were
greatly disappointed as the market peaked in 1968 and then eroded 26% in 
1974.  In the end the expected reduction in risk from the shorting of stock 
was an illusion for hedge funds as a group lost over 70% of their assets.    

In retrospect the majority of Jones' success was due to:
   1. his fund having a net long market exposure over a long period of 
      steady economic growth.
   2. the use of leverage, which amplified the positive returns of long 
      positions. 
   3. establishing early entries and exits in "momentum stocks". 

The record shows that after transaction costs Jones, as with all his 
contemporaries, was lucky to break even on his short positions.  Due to the 
long-term upward bias of the US stockmarket the most difficult job for 
hedgers has been the consistent selection of profitable short sales.  In 
1936 Benjamin Graham's Graham-Newman Corporation simultaneously employed six 
different investment techniques, one of which was "hedged investing" (i.e. 
being short one security and long another that had no relation to the 
first).  By 1939 Graham-Newman abandoned "hedged investing" as performance 
statistics showed it had not worked well enough to justify continuance. 

In Webster's definition of "hedge fund", the key words are "speculative" and 
"large capital gains".  Today, the hedge fund industry manages over $100 
billion in assets with the 12 largest funds controlling over 50% of the 
total.  These huge funds which feature such names as Soros, Robertson, 
Steinhardt, Tudor Jones and Hempleman use borrowed funds and aggressive 
speculative tactics to produce outstanding capital gains and losses.  
Although current hedge fund holdings are not overweighted in US stocks as 
they were in the 1960's, undoubtably their more profitable holdings are 
illiquid and impossible to hedge completely. 

One realizes the current hedge fund "game" is played similarly to the "game" 
of Player A in the appendix below and that the true promise of a "hedged" 
fund, that of superior performance with reduced risk, has never been 
consistently achieved solely with common stocks.  We will address this void 
by introducing a new hedge fund category labeled "Long Index / Short 
Equities", but first lets review some basic hedge fund concepts. 


HEDGE FUND TERMS & EXAMPLES: 

  Leverage:             the percentage of assets long plus the percentage of 
                        assets short. 

  Net Market Exposure:  the percentage of assets invested long minus the 
                        percentage of assets invested short. 


Hedge Fund A pools $200 million from its partners and borrows $20 million, 
$160 million of stock is purchased and $60 million of stock is sold short. 
Fund A is leveraged 110%, (160/200  +  60/200) = (80% + 30%).  Fund A is 
biased on the long side by 50%, (80% - 30%).   The leverage of Fund A 
increases the risk of the portfolio but the volatility of broad market 
movements should be minimized via its "relatively" low market exposure. In 
theory the combination of leverage and reduced market exposure should enable 
Fund A to outperform the market averages on both a nominal and risk adjusted 
basis. 

Hedge Fund B pools $200 million from its partners, $100 million of stock is 
purchased and $100 million of stock is sold short.  Fund B is NOT leveraged  
and its market exposure is 0%. 


THE HEDGER'S STRATEGY:

THE HEDGER's strategy will follow the example of Hedge Fund B above, as a 
result THE HEDGER'S "model poirtfolio" will be unleveraged with zero net 
market exposure.  On the long side to capture the long-term upward bias of 
the US stockmarket we simply "buy the market" through the purchase of SP500 
Depositary Receipts, aka "SPDRs" or "spiders".  SPDRs trade under the symbol 
(SPY) and are quoted at values 1/10 of the SP500 Index.  SPDRs are units of 
a trust which holds the SP500 stocks in proportion to their index weighting.  
These units pay quarterly dividends based on the accumulated dividends payed 
by the underlying SP500 stocks with the trust charging .19% of principal to 
cover expenses.  SPDRs can be bought at intraday prices with market, limit, 
at open or at close orders.  SPDRs can also be sold short.  These 
characteristics give SPDRs more flexibility than Index mutual funds. 

On the short side, IPO, concept, story, bubble, negative net worth and 
negative current earnings stocks with PE multiples that are unreasonable 
are prime candidates.  These situations are particularly favored when there 
is a high degree of institutional ownership or they are traded on a 
"dealers market" were a declining number of broker-dealers are "making a 
market" for said candidate.  Usually these situations depend too much on 
investor enthusiasm which is an emotional response, in the long run emotion 
and money do not mix well. 

Within this theme we pursue only LOW RISK short sales, (risk defined here as 
the probability of incurring a loss of principal).  To cull LOW RISK trades 
we analyze each candidate with two proprietary systems, "Risk Return 
Profile" and "Flow of Funds".  

"Risk Return Profile" analyzes the recent price history of a company's stock 
and generates a rating that is compared to a theoretical "riskless" return.  
The system answers the following question.  Does the recent capital 
appreciation/depreciation of a stock adequately compensate a trader for the 
risk assumed in establishing a position?  (for a discussion of risk and return 
see appendix) 

If the answer to the above question is "no", we try to confirm it by using 
"Flow of Funds", a ticker tape analysis program that analyzes all trades 
made in a particular stock during the past year.  "Reading the tape" has 
become somewhat of a lost art yet it aids in quantifying the RISK 
surrounding a potential trade.  Analyzing the ticker tape allows us to 
categorize  stocks into three groups, (low risk, risk neutral, and high 
risk).  On the short side HIGH RISK situations (i.e those with a lack of 
buying power and increasing selling strength) are favored. 


PORTFOLIO MANAGEMENT RULES:

THE HEDGER's "model portfolio" will conform to the following rules.

1. A hypothetical $1,000 will be applied to all trades entered. 
2. Every short sale will be counterbalanced by an equivalent purchase of 
   SPDRs.
3. No margin will be used, short sales must be funded 100% by cash balances
   present in the "model portfolio" on the trade date.
4. Unrealized capital gains from existing positions may not be used as cash 
   balances to fund future trades.
5. The "model portfolio" will be re-balanced to zero net market exposure 
   when an existing short position is covered.  This is done to minimize 
   hypothetical transaction costs and render the "Transaction Report" 
   more readable, 


THOUGHTS ON SHORT SELLING:

Readers not familiar with the short-selling of stock should be aware of the 
"short squeeze".  If you do not know what this entails we strongly urge you 
not to enter this game.  Stocks that have attracted much short-selling 
interest, are seemingly overvalued, have exhibited strong recent price 
action, and for one reason or another are hard to borrow in the open market, 
may be prime candidates for a "short squeeze".  Your broker can provide you 
with valuable information and advice regarding whether or not to short any 
of our highlighted stocks. 


NOTE:
THE HEDGER does not follow dividend payments thus the returns for the 
"model portfolio" reflect only capital appreciation/depreciation. 
THE HEDGER is posted to our web page for registered users and emailed 
to trial subscribers on weekends no later than Sunday 12 midnight EST.  


============================================================================ 
                            MODEL PORTFOLIO RECORD  
                            ----------------------
                              10/13/95 - 04/09/98

                     Return excluding commissions: 130.78%

                     SP500 (584.50 - 1110.66)     : 90.00%

                              Total Trades   32
                                Winners      28
                                Losers        4

                              SUCCESS RATE:  87.5%


       
===============================================================================
                 PERFORMANCE STATISTICS (05/03/96 - 04/03/98)

P.  SHARPE RATIO     AVG.of WEEKLY YTD RETURNS as %  STANDARD DEVIATION
--  ------------     ------------------------------  ------------------
A  2.10810399055481       62.53180313110352          27.1124095916748
B  1.379873275756836      29.39589309692383          17.40731430053711

A = Hedger Model Portfolio
B = SP500 Index
*note see appendix below for discussion of Sharpe Ratio.

===============================================================================
                               PORTFOLIO REPORTS


                                 Transactions 
                                 -------------
  Date   TAC  Symbol     Description    Quantity     $/U   Com/Fees   $ Amount  
-------- --- --------- --------------- ---------- -------- -------- ----------- 
10/13/95 SLS SPCT      Spectrian Corp    -48.1928    20.75              1000.00 
10/13/95 BUY SPY       SP500 Depositor    17.0576    58.63             -1000.00 
10/13/95 DPF           Cash                                             2000.00 
12/29/95 DPF           Cash                                             2000.00 
12/29/95 SLS STAT      I-Stat Corp       -30.7692    32.50              1000.00 
12/29/95 BUY SPY       SP500 Depositor    16.2644    61.48             -1000.00 
01/19/96 SLS MWHS      Micro Warehouse     -31.25    32.00              1000.00 
01/19/96 BUY SPY       SP500 Depositor    16.3225    61.26             -1000.00 
01/19/96 DPF           Cash                                             2000.00 
06/21/96 SLS RAYS      Sunglass Hut In    -40.404    24.75              1000.00 
06/21/96 BUY SPY       SP500 Depositor    14.9674    66.81             -1000.00 
06/21/96 DPF           Cash                                             2000.00 
07/19/96 SLS AOL       America Online    -30.5344    32.75              1000.00 
07/19/96 BUY SPY       SP500 Depositor    15.6328    63.97             -1000.00 
07/19/96 DPF           Cash                                             2000.00 
07/26/96 BYC STAT      I-Stat Corp        30.7692    12.25              -376.92 
07/26/96 SLL SPY       SP500 Depositor   -39.8264    63.72              2537.66 
07/26/96 WDF           Cash                                            -4160.74 
08/09/96 SLS FORE      Fore Systems In   -31.3725    31.88              1000.00 
08/09/96 BUY SPY       SP500 Depositor    15.1016    66.22             -1000.00 
08/09/96 DPF           Cash                                             2000.00 
10/11/96 SLS SHVA      Shiva Corp        -22.0994    45.25              1000.00 
10/11/96 BYC RAYS      Sunglass Hut In     40.404     8.50              -343.43 
10/11/96 WDF           Cash                                             -345.75 
10/11/96 BUY SPY       SP500 Depositor     4.4206    70.31              -310.82 
10/18/96 SLS REGL      Regal Cinemas I    -39.604    25.25              1000.00 
10/18/96 BUY SPY       SP500 Depositor    14.0414    71.22             -1000.00 
10/18/96 DPF           Cash                                             2000.00 
11/01/96 SLS FEET      Just For Feet I        -40    25.00              1000.00 
11/01/96 BUY SPY       SP500 Depositor    14.1657    70.59             -1000.00 
11/01/96 DPF           Cash                                             2000.00 
12/13/96 SLS FLH       Fila Holdings (   -16.5289    60.50              1000.00 
12/13/96 BUY SPY       SP500 Depositor    13.6403    73.31             -1000.00 
12/13/96 DPF           Cash                                             2000.00 
12/20/96 BYC MWHS      Micro Warehouse      31.25    11.63              -363.28 
12/20/96 SLL SPY       SP500 Depositor   -13.6361    74.84              1020.57 
12/20/96 WDF           Cash                                            -2657.30 
12/27/96 SLS PZZA      Papa Johns Intl   -30.7106    32.56              1000.00 
12/27/96 BUY SPY       SP500 Depositor    13.1796    75.88             -1000.00 
12/27/96 DPF           Cash                                             2000.00 
01/03/97 SLS DSP       DSP Communicati   -49.6894    20.13              1000.00 
01/03/97 BUY SPY       SP500 Depositor    13.3168    75.09             -1000.00 
01/03/97 DPF           Cash                                             2000.00 
01/10/97 SLS CSCC      Cascade Communi   -17.5055    57.13              1000.00 
01/10/97 SLS RAIN      Rainforest Cafe   -41.3445    24.19              1000.00 
01/10/97 BUY SPY       SP500 Depositor    26.2726    76.12             -2000.00 
01/10/97 DPF           Cash                                             4000.00 
01/17/97 BYC SPCT      Spectrian Corp     48.1928     9.75              -469.88 
01/17/97 SLL SPY       SP500 Depositor    -9.5637    77.56               741.78 
01/17/97 WDF           Cash                                            -2271.89 
01/24/97 SLS AAM       Aames Financial   -24.2424    41.25              1000.00 
01/24/97 BUY SPY       SP500 Depositor    26.0586    76.75             -2000.00 
01/24/97 SLS CHK       Chesapeake Ener   -39.0244    25.62              1000.00 
01/24/97 DPF           Cash                                             4000.00 
01/31/97 BYC SHVA      Shiva Corp         22.0994    18.06              -399.16 
01/31/97 SLL SPY       SP500 Depositor   -17.4374    78.41              1367.20 
01/31/97 WDF           Cash                                            -2968.03 
02/24/97 SP- AAM       Aames Financial   -12.1212     0.00                      
03/07/97 SLS PAIR      Pairgain Techno    -33.195    30.12              1000.00 
03/07/97 BUY SPY       SP500 Depositor    12.3697    80.84             -1000.00 
03/07/97 DPF           Cash                                             2000.00 
03/14/97 BYC AOL       America Online     30.5344    43.75             -1335.88 
03/14/97 SLL SPY       SP500 Depositor   -36.7258    79.69              2926.57 
03/14/97 WDF           Cash                                            -3590.70 
04/11/97 SLS PSFT      PeopleSoft Inc    -29.1971    34.25              1000.00 
04/11/97 BUY SPY       SP500 Depositor    13.6286    73.38             -1000.00 
04/11/97 DPF           Cash                                             2000.00 
04/18/97 BYC DSP       DSP Communicati    49.6894     7.75              -385.09 
04/18/97 SLL SPY       SP500 Depositor   -27.1543    76.56              2078.99 
04/18/97 WDF           Cash                                            -3693.90 
04/25/97 BYC FORE      Fore Systems In    31.3725    11.63              -364.71 
04/25/97 SLL SPY       SP500 Depositor    -5.2111    76.53               398.81 
04/25/97 WDF           Cash                                            -2034.10 
05/30/97 BYC REGL      Regal Cinemas I     39.604    32.87             -1301.98 
05/30/97 SLL SPY       SP500 Depositor   -10.2884    85.16               876.12 
05/30/97 WDF           Cash                                            -1574.14 
06/20/97 BYC PSFT      PeopleSoft Inc     29.1971    54.75             -1598.54 
06/20/97 SLL SPY       SP500 Depositor   -21.3204    89.58              1909.84 
06/20/97 WDF           Cash                                            -2311.29 
06/27/97 BYC CHK       Chesapeake Ener    39.0244     9.13              -356.10 
06/27/97 SLL SPY       SP500 Depositor    -8.6385    88.91               768.02 
06/27/97 WDF           Cash                                            -2411.92 
06/30/97 BYC CSCC      Cascade Communi    17.5055    27.63              -483.59 
06/30/97 SLL SPY       SP500 Depositor    -5.2264    88.31               461.56 
06/30/97 WDF           Cash                                            -1977.97 
08/08/97 BYC AAM       Aames Financial    36.3636    21.50              -781.82 
08/08/97 BYC FLH       Fila Holdings (    16.5289    30.94              -511.36 
08/08/97 SLL SPY       SP500 Depositor   -14.7347    93.37              1375.85 
08/08/97 WDF           Cash                                            -4082.67 
01/16/98 SP- RAIN      Rainforest Cafe  -20.67225     0.00                      
03/20/98 BYC RAIN      Rainforest Cafe   62.01675    15.13              -938.00 
03/20/98 BYC PAIR      Pairgain Techno     33.195    21.00              -697.10 
03/20/98 SLL SPY       SP500 Depositor -18.620796   109.87              2045.96 
03/20/98 WDF           Cash                                            -4443.05 
04/09/98     **CASH*** Closing Balance                         0.00     3967.82 



                        Portfolio Positions - 04/09/98 
                        -------------------------------
T  Symbol     Description    Quantity     $ Cost   Mkt Price    $ Value  Val % 
- --------- --------------- ---------- ----------- --------- ----------- ----- 
  **CASH***                                3967.82               3967.82  101% 

S FEET      Just For Feet I        -40    -1000.00   20.3120     -812.48  -21% 
S PZZA      Papa Johns Intl   -30.7106    -1000.00   40.2500    -1236.10  -31% 
S SPY       SP500 Depositor    18.0560     1305.52  111.1870     2007.60   51% 
                                       -----------           ----------- ----- 
                                           -694.48                -40.98   -1% 
                                       -----------           ----------- ----- 
            Portfolio Total                3273.34               3926.84  100% 



                        Capital Gains 10/13/95-04/09/98 
                       --------------------------------
 Symbol   Descrip   Quantity  Buy Date SellDate   $ Sales  Cost Basis Gain/-Loss
--------- --------- --------- -------- -------- ---------- ---------- ----------
STAT      I-Stat Co  -30.7692 07/26/96 12/29/95    1000.00     376.92     623.08
SPY       SP500 Dep   17.0576 10/13/95 07/26/96    1086.87    1062.85      24.02
SPY       SP500 Dep   16.2644 12/29/95 07/26/96    1036.33    1013.43      22.90
SPY       SP500 Dep    6.5045 01/19/96 07/26/96     414.45     405.29       9.16
SPY       SP500 Dep    9.8181 01/19/96 12/20/96     734.81     658.72      76.09
SPY       SP500 Dep    3.8181 06/21/96 12/20/96     285.76     256.17      29.59
SPY       SP500 Dep    9.5637 06/21/96 01/17/97     741.78     672.85      68.93
SPY       SP500 Dep    1.5856 06/21/96 01/31/97     124.32     113.23      11.09
SPY       SP500 Dep   15.6328 07/19/96 01/31/97    1225.71    1116.39     109.32
SPY       SP500 Dep    0.2190 08/09/96 01/31/97      17.17      15.64       1.53
SPY       SP500 Dep   14.8826 08/09/96 03/14/97    1185.95    1074.21     111.74
SPY       SP500 Dep    4.4206 10/11/96 03/14/97     352.26     319.07      33.19
SPY       SP500 Dep   14.0414 10/18/96 03/14/97    1118.92    1013.49     105.43
SPY       SP500 Dep    3.3812 11/01/96 03/14/97     269.44     244.05      25.39
SPY       SP500 Dep   10.7845 11/01/96 04/18/97     825.68     779.77      45.91
SPY       SP500 Dep   13.6403 12/13/96 04/18/97    1044.33     986.26      58.07
SPY       SP500 Dep    2.7295 12/27/96 04/18/97     208.98     197.36      11.62
SPY       SP500 Dep    5.2111 12/27/96 04/25/97     398.81     376.79      22.02
SPY       SP500 Dep    5.2390 12/27/96 05/30/97     446.13     378.80      67.33
SPY       SP500 Dep    5.0494 01/03/97 05/30/97     429.99     365.10      64.89
SPY       SP500 Dep    8.2674 01/03/97 06/20/97     740.58     597.77     142.81
SPY       SP500 Dep   13.0530 01/10/97 06/20/97    1169.26     943.79     225.47
SPY       SP500 Dep    8.6385 01/10/97 06/27/97     768.02     624.61     143.41
SPY       SP500 Dep    4.5811 01/10/97 06/30/97     404.56     331.23      73.33
SPY       SP500 Dep    0.6454 01/24/97 06/30/97      57.00      46.66      10.34
SPY       SP500 Dep   14.7347 01/24/97 08/08/97    1375.85    1065.39     310.46
RAYS      Sunglass    -40.404 10/11/96 06/21/96    1000.00     343.43     656.57
MWHS      Micro War    -31.25 12/20/96 01/19/96    1000.00     363.28     636.72
SPCT      Spectrian  -48.1928 01/17/97 10/13/95    1000.00     469.88     530.12
SHVA      Shiva Cor  -22.0994 01/31/97 10/11/96    1000.00     399.16     600.84
AOL       America O  -30.5344 03/14/97 07/19/96    1000.00    1335.88    -335.88
DSP       DSP Commu  -49.6894 04/18/97 01/03/97    1000.00     385.09     614.91
FORE      Fore Syst  -31.3725 04/25/97 08/09/96    1000.00     364.71     635.29
REGL      Regal Cin   -39.604 05/30/97 10/18/96    1000.00    1301.98    -301.98
PSFT      PeopleSof  -29.1971 06/20/97 04/11/97    1000.00    1598.54    -598.54
CHK       Chesapeak  -39.0244 06/27/97 01/24/97    1000.00     356.10     643.90
CSCC      Cascade C  -17.5055 06/30/97 01/10/97    1000.00     483.59     516.41
AAM       Aames Fin  -36.3636 08/08/97 01/24/97    1000.00     781.82     218.18
FLH       Fila Hold  -16.5289 08/08/97 12/13/96    1000.00     511.36     488.64
RAIN      Rainfores -62.01675 03/20/98 01/10/97    1000.00     938.00      62.00
PAIR      Pairgain    -33.195 03/20/98 03/07/97    1000.00     697.10     302.90
                                                ---------- ---------- ----------
Capital Gains (Short Term)                        32462.96   25365.76    7097.20


SPY       SP500 Dep 10.678545 01/24/97 03/20/98    1173.31     772.11     401.20
SPY       SP500 Dep  7.942251 03/07/97 03/20/98     872.65     574.26     298.39
                                                ---------- ---------- ----------
Capital Gains (Long Term)                          2045.96    1346.37     699.59

=========================================================================== 
=========================================================================== 
=========================================================================== 
                          THE HEDGER MODEL PORTFOLIO
                             TRADE RECOMMENDATIONS

NO RECOMMENDATIONS FOR THE WEEK ENDING 04/09/98.


============================================================================ 
                               SYMBOL KEY 

        DPF = CASH DEPOSIT OF FUNDS      WDF = CASH WITHDRAWAL OF FUNDS 
        BUY = BUY SECURITY               SLL = SELL SECURITY 
        SLS = SELL SECURITY SHORT        BYC = BUY TO COVER SHORT POSITION 
        SP+ = SPLIT LONG                 SP- = SPLIT SHORT       
        T   = TYPE OF INVESTMENT         S   = STOCK 
        $/U = PRICE PER SHARE            M   = MUTUAL FUND 
        TAC = TRANSACTION CODE        $/COST = TOTAL INVESTMENT 
        DV+ = CASH DIVIDENDS PAID   QUANTITY = # OF SHARES HELD  
        ss  = SHORT SALE 

============================================================================ 
                     NOTES ON PORTFOLIO RETURN COMPUTATION

The Return on Investment for the "Model Portfolio" and the SP500 is computed
by determining the Internal Rate of Return (IRR).  All transactions are
converted to a series of cash flows (positive, negative, or null) and the
following equation is solved.

NPV = 0 = Sum((CF(i) / ((1+Rate)^(Date(i)-Date(0))))) - Internal Valuation

where:

NPV     = Net Present Value
CF(i)   = Cash Flow for transaction (i)
Rate    = (Return on Investment)/100
Date(i) = Date of the (ith) transaction (years & fractions of years, 365.25
          days per year assumed
Date(0) = Starting date of the portfolio valuation
^       = exponential notation (e.g. 3^2 = 9)
Sum     = Signifies to sum for all transactions starting with the first 
          transaction following the start date specified, up to and 
          including all transactions on the close date.

**Note: In calculating the cost basis of the portfolio we assume 100% margin 
        requirements for each stock.  If a portfolio consisted of 7 stocks 
        (six long, one short) the cost basis would be $7,000.

RETURN TO ARCIHVES