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Description of Lipper Classifications

Equity Funds

Convertible Securities Funds (CV) — Funds that invest primarily in convertible bonds and/or convertible preferred stock.

Core Funds (CE) — Funds that, by portfolio practice, have an average price-to-earnings ratio, price-to-book ratio, and three-year sales-per-share growth value, compared to the S&P SuperComposite 1500 Index.

Growth Funds (GE) — Funds that, by portfolio practice, typically have an above-average price-to-earnings ratio, price-to-book ratio, and three-year sales-per-share growth value, compared to the S&P SuperComposite 1500 Index.

Income & Preferred Stock Funds (PS) — Funds that normally seek a high level of current income through investing in income-producing stocks, bonds, and money market instruments, or funds that invest primarily in preferred securities, often considering tax code implications.

Options Arbitrage/Options Strategies Funds (OS) — Funds that employ various strategies to capture "the spread" between similar options through inefficiencies in the market or funds and use portfolio strategies where the manager focuses on options to generate the bulk of the portfolio's return.

Real Estate Funds (RE) — Funds that invest primarily in equity securities of domestic and foreign companies engaged in the real estate industry.

Sector Equity Funds (SE) — Funds that invest primarily in a specific sector. For example: Health/Biotechnology, Natural Resources, Science and Technology, Utility, Real Estate, Gold, or Financial Services.

Value Funds (VE) — Funds that, by portfolio practice, typically have a below-average price-to-earnings ratio, price-to-book ratio, and three-year sales-per-share growth value, compared to the S&P SuperComposite 1500 Index.

Global/International Equity Funds

Emerging Markets Funds (EM) — Funds that seek long-term capital appreciation by investing primarily in emerging market equity securities, where "emerging market" is defined by a country's per-capita GNP or other economic measures.

Developed Market Funds (DM) — Funds that invest primarily in equity securities whose primary trading markets or operations are in countries (or a single country) outside of the U.S. that are generally considered developed.

Global Funds (GL) — Funds that invest at least 25% of their portfolio in securities traded outside of the United States and that may own U.S. securities as well.

Pacific Ex Japan Funds (XJ) — Funds that concentrate investments in equity securities with primary trading markets or operations in the Pacific region (including Asian countries) and that specifically do not invest in Japan.

Fixed Income Funds, Taxable

Corporate Debt Funds BBB-Rated (BBB) — Funds that invest primarily in corporate and government debt issues rated in the top four grades.

Emerging Markets Debt Funds (EMD) — Funds that seek either current income or total return by investing primarily in emerging market debt securities, where "emerging market" is defined by a country's per-capita GNP or other economic measures.

Flexible Income Funds (FLX) — Funds that emphasize income generation by investing at least 85% of assets in debt issues and preferred and convertible securities.

General Bond Funds (GB) — Funds that do not have any quality or maturity restrictions. These funds intend to keep the bulk of their assets in corporate and government debt issues.

General U.S. Government Funds (Leveraged) (GUL) — Funds that invest primarily in U.S. government and agency issues. These funds can be leveraged via use of debt, preferred equity, and/or reverse repurchase agreements.

Global Income Funds (GLI) — Funds that invest primarily in U.S. dollar and non-U.S. dollar debt securities of issuers located in at least three countries, one of which may be the United States.

High Current Yield Funds (HY) — Funds that aim at high (relative) current yield from fixed income securities, have no quality or maturity restrictions, and tend to invest in lower-grade debt issues.

High Current Yield Funds (Leveraged) (HYL) — Funds that aim at high (relative) current yield from fixed income securities, have no quality or maturity restrictions, and tend to invest in lower-grade debt issues. These funds can be leveraged via use of debt, preferred equity, and/or reverse repurchase agreements.

Loan Participation Funds (LP) — Funds that invest primarily in participation interests in collateralized senior corporate loans that have floating or variable rates.

U.S. Mortgage Funds (USM) — Funds that invest primarily in mortgages/securities issued or guaranteed as to principal and interest by the U.S. government and certain federal agencies.

Fixed Income Funds, Tax-Exempt

California Insured Municipal Debt Funds (CAI) — Funds that invest primarily in those securities that are exempt from taxation in California and are insured as to timely payment.

California Municipal Debt Funds (CAG) — Funds that invest primarily in municipal debt issues that are exempt from taxation in California (double tax-exempt) or a city in California (triple tax-exempt).

Florida Insured Municipal Debt Funds (FLI) — Funds that invest primarily in those securities that are exempt from taxation in Florida and are insured as to timely payment.

Florida Municipal Debt Funds (FL) — Funds that limit assets to those securities that are exempt from taxation in Florida (double tax-exempt) or a city in Florida (triple tax-exempt).

General & Insured Municipal Funds (Unleveraged) (GIM) — Funds that either invest primarily in municipal debt issues rated in the top four credit ratings or invest primarily in municipal debt issues insured as to timely payment.

General Municipal Debt Funds (Leveraged) (GML) — Funds that invest primarily in municipal debt issues rated in the top four credit ratings. These Funds can be leveraged via use of debt, preferred equity, and/or reverse repurchase agreements.

High Yield Municipal Debt Funds (HM) — Funds that invest at least 50% of assets in lower-rated municipal debt issues.

Insured Municipal Debt Funds (Leveraged) (MIL) — Funds that invest primarily in municipal debt issues insured as to timely payment. These funds can be leveraged via use of debt, preferred equity, and/or reverse repurchase agreements.

Intermediate Municipal Debt Funds (IMD) — Funds that invest in municipal debt issues with dollar-weighted average maturities of five to ten years.

Michigan Municipal Debt Funds (MI) — Funds that limit assets to those securities that are exempt from taxation in Michigan (double tax-exempt) or a city in Michigan (triple tax-exempt).

New Jersey Municipal Debt Funds (NJ) — Funds that limit assets to those securities that are exempt from taxation in New Jersey (double tax-exempt) or a city in New Jersey (triple tax-exempt).

New York Insured Municipal Debt Funds (NYI) — Funds that invest primarily in those securities that are exempt from taxation in New York and are insured as to timely payment.

New York Municipal Debt Funds (NY) — Funds that limit its assets to those securities that are exempt from taxation in New York (double tax-exempt) or a city in New York (triple tax-exempt).

Other States Municipal Debt Funds (OTH) — Funds that invest in municipal debt issues with dollar-weighted average maturities of five to ten years and are exempt from taxation on a specified city or state basis.

Pennsylvania Municipal Debt Funds (PA) — Funds that limit assets to those securities that are exempt from taxation in Pennsylvania (double tax-exempt) or a city in Pennsylvania (triple tax-exempt).

Single-State Insured Municipal Debt Funds (SSIM) — Funds that limit assets to those securities that are exempt from taxation in a specified state (double tax-exempt) or city (triple tax-exempt) and are insured as to timely payment.

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