PWLBtoday·PWLBacademy Pooled funds — CCLA & multi-asset
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Pooled funds (CCLA, multi-asset)

Practitioner · ~40 min · 5 modules About this course

Property funds, multi-asset income funds, the CCLA range. Return profile, risk budget, total-return view, accounting under IFRS 9 statutory override.

What you'll learn

  • What pooled funds are
  • Total return
  • Use cases
  • Accounting
  • TMSS & governance

Part of these pathways

Related courses

Common questions

What is Capital-volatility horizon?

Property funds in particular show substantial year-to-year capital volatility: −10% in a stress year, +5% in a recovery year. Across 5+ years the volatility typically averages out to a small positive contribution. Holding-period horizon needs to match this.

What is CCLA Diversified Income Fund?

Multi-asset income fund holding mixed equities, bonds, alternatives and property. Income yield typically 3-4%; total return varies with markets. Daily dealing. Smaller LA usage than LAPF but established option.

What is CCLA Local Authorities' Property Fund (LAPF)?

Long-running collective fund holding a diversified portfolio of UK commercial property. Available exclusively to local authorities, charities and certain public bodies. Typically 50-100+ properties; quarterly dealing; income yield 4-5% gross; capital return varies materially by year.

What is CCLA Public Sector Deposit Fund (PSDF)?

AAAm-rated MMF run by CCLA exclusively for public-sector clients. Functions like other LVNAVs but with a public-sector-only investor base. Real-time same-day liquidity; standard MMFR framework.

What is Five LA use cases?

(1) Genuinely long-term reserves, (2) Strategic income generator vs MMF cash returns, (3) Diversification away from bank credit, (4) Property exposure without direct holding, (5) Multi-asset diversification for cash-rich councils.

What is FVTPL + statutory override?

IFRS 9 default classification for most pooled funds is FVTPL — daily fair value changes hit P&L. The 2018-2024 LA statutory override allowed councils to defer unrealised capital movements on certain pooled funds; the override has been extended in stages and remains a key topic for any LA holding pooled funds.