We are pleased to share our latest publication “Private Debt: Valuations White Paper”, a collaboration between the LPEA Valuations cluster and the Luxembourg Valuation Professionals Association (the LVPA).
This paper outlines the key valuation approaches for private debt, comparing cost-based methods with fair value measurement and highlighting the influence of accounting standards such as LuxGAAP and IFRS.
It also covers important factors such as credit risk assessment, ESG-linked features, and governance considerations, offering practical guidance for fund managers seeking robust valuation frameworks.
In order to further support and exchange with market participants, this publication will be followed by a dedicated event to be organised beginning of 2026.


