Brookfield Private Equity Fund LP 8-K

What Happened

• Brookfield Private Equity Fund LP filed an 8‑K on January 12, 2026, announcing the Transactional Net Asset Value (Transactional NAV) for each Class B‑1 Unit was $25.16 as of November 30, 2025. The Fund uses Transactional NAV to set the price for transactions in its limited partnership units.

Key Details

• Transactional NAV per Class B‑1 Unit: $25.16 (as of November 30, 2025).
• Purpose: Transactional NAV is used to establish prices for Unit transactions.
• Valuation basis: month‑end values of investments plus other assets (e.g., cash) less liabilities (including certain fees and expenses) per the Fund’s valuation policies.
• Differences from GAAP: Transactional NAV may differ from net asset value calculated under U.S. GAAP; certain contingent tax liabilities may not be deducted if the general partner reasonably expects they won’t be recognized on divestment. The Fund’s valuation process is described in its Form 10 filed August 22, 2025.

Why It Matters

• For investors, Transactional NAV is the price reference used when buying or selling the Fund’s units, so the $25.16 figure directly affects transaction pricing and secondary market activity. Because Transactional NAV can differ from GAAP NAV and may exclude some contingent tax liabilities, investors should review the Fund’s valuation policies (Form 10) to understand how the per‑unit price was derived.