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Regulation S-X





Rule 12-13 -- Investments Other Than Securities


[For management investment companies only]

        Column A            Column B           Column C

      Description 1      Balance held at     Value of each item
                        close of period -    at close of period 4,6,7
                          quantity 2,3,5
1. List each major category of investments by descriptive title.

2. If practicable, indicate the quantity or measure in appropriate units.

3. Indicate by an appropriate symbol each investment which is non-income producing.

4. Indicate by an appropriate symbol each investment not readily marketable. The term "investment not readily marketable" shall include investments for which there is no independent publicly quoted market and investments which cannot be sold because of restrictions or conditions applicable to the investment or the company.

5. Indicate by an appropriate symbol each investment subject to option. State in a footnote: (a) The quantity subject to option, (b) nature of option contract, (c) option price, and (d) dates within which options may be exercised.

6. Column C shall be totalled and shall agree with the correlative amount shown on the related balance sheet.

7. State in a footnote the following amounts based on cost for Federal income tax purposes: (a) aggregate gross unrealized appreciation for all investments in which there is an excess of value over tax cost, (b) the aggregate gross unrealized depreciation for all investments in which there is an excess of tax cost over value, (c) the net unrealized appreciation or depreciation, and (d) the aggregate cost of investments for Federal income tax purposes.

Regulatory History


47 FR 56844, Dec. 21, 1982


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