A new accounting standard finalized by the FASB in April, 2015, and required of all nontraded REITs in their 2016 financial reports, reduces the total debt shown on the REIT balance sheets by the amount of deferred financing costs which were previously shown as part of the REIT’s liabilities. This has the effect of lowering the debt to assets ratios for most REITs.
Based on the nontraded BDCs tracked by Blue Vault, which two offerings raised the most capital during the third quarter of 2025?
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