published by The University of Cincinnati College of Law
| Securities Lawyer's Deskbook
published by The University of Cincinnati College of Law |
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Column A Column B Column C
Name of issuer and Balance held at close Value of each item
title of issue 1,2 of period. Number of at close of period
shares - principal 3,4,6,7,8
amount of bonds and
notes 5
1. Each issue shall be listed separately: Provided, however,
that an amount not exceeding five percent of the total of Column C may be
listed in one amount as "Miscellaneous securities," provided the
securities so listed are not restricted, have been held for not more than
one year prior to the date of the related balance sheet, and have not previously
been reported by name to the shareholders of the person for which the schedule
is filed or to any exchange, or set forth in any registration statement,
application, or annual report or otherwise made available to the public. If any
securities are listed as "miscellaneous securitites," briefly explain in a footnote
what the term represents.
2. Categorize the schedule by (i) the type of investment (such
as common stocks, preferred stocks, convertible securities, fixed income securities,
government securities, options purchased, warrants, loan participations and assignments,
commercial paper, bankers' acceptances, certificates of deposit, short-term securities,
repurchase agreements, other investment companies, and so forth); and (ii) the
related industry, country, or geographic region of the investment. Short-term
debt instruments (i.e., debt instruments whose maturities or expiration dates
at the time of acquisition are one year or less) of the same issuer may be aggregated,
in which case the range of interest rates and maturity dates shall be indicated.
For issuers of periodic payment plan certificates and unit investment trusts,
list
separately:
(i) Trust shares in trusts created or serviced by the depositor or sponsor
of this trust; (ii) trust shares in other trusts; and (iii) securities of
other investment companies. Restricted securities shall not be combined
with unrestricted securities of the same issuer. Repurchase agreements shall
be stated separately showing for each the name of the party or parties to
the agreement, the date of the agreement, the total amount to be received
upon repurchase, the repurchase date and description of securities subject
to the repurchase agreements.
3. The subtotals for each category of investments, subdivided
by business grouping or instrument type, shall be shown together with their
percentage value compared to net assets (Rules 6-04.19 or 6-05.4).
4. Column C shall be totaled. The total of column C shall
agree with the correlative amounts shown on the related balance sheet.
5. Indicate by an appropriate symbol each issue of securities
which is non-income producing. Evidences of indebtedness and preferred shares
may be deemed to be income producing if, on the respective last interest
payment date or date for the declaration of dividends prior to the date
of the related balance sheet, there was only a partial payment of interest
or a declaration of only a partial amount of the dividends payable; in such
case, however, each such issue shall be indicated by an appropriate symbol
referring to a note to the effect that, on the last interest or dividend
date, only partial interest was paid or partial dividends declared. If,
on such respective last interest or dividend date, no interest was paid
or no cash or in kind dividends declared, the issue shall not be deemed
to be income producing. Common shares shall not be deemed to be income producing
unless, during the last year preceding the date of the related balance sheet,
there was at least one dividend paid upon such common shares.
6. Indicate by an appropriate symbol each issue of restricted
securities. State the following in a footnote: (a) As to each such issue:
(1) Acquisition date, (2) carrying value per unit, of investment at date
of related balance sheet, e.g., a percentage of current market value of
unrestricted securities of the same issuer, etc., and (3) the cost of such
securities; (b) as to each issue acquired during the year preceding the
date of the related balance sheet, the carrying value per unit of investment
of unrestricted securities of the same issuer at: (1) The day the purchase
price was agreed to; and (2) the day on which an enforceable right to acquire
such securities was obtained; and (c) the aggregate value of all restricted
securities and the percentage which the aggregate value bears to net assets.
7. Indicate by an appropriate symbol each issue of securities
held in connection with open put or call option contracts or loans for short
sales.
8. State in a footnote the following amounts based on cost
for Federal income tax purposes: (a) Aggregate gross unrealized appreciation
for all securities in which there is an excess of value over tax cost, (b)
the aggregate gross unrealized depreciation for all securities in which
there is an excess of tax cost over value, (c) the net unrealized appreciation
or depreciation, and (d) the aggregate cost of securities for Federal income
tax purposes.
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