Securities Lawyer's Deskbook                          published by The University of Cincinnati College of Law

Rule 6-09 -- Statements of Changes in Net Assets

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1. Operations. State separately



(a) investment income-net as shown by Rule 6-07.6;


(b) realized gain (loss) on investments-net of any Federal or other income taxes applicable to such amounts;


(c) increase (decrease) in unrealized appreciation or depreciation-net of any Federal or other income taxes applicable to such amounts; and


(d) net increase (decrease) in net assets resulting from operations as shown by Rule 6-07.9.



2. Net equalization charges and credits. State the net amount of accrued undivided earnings separately identified in the price of capital shares issued and repurchased.


3. Distributions to shareholders. State separately distributions to shareholders from



(a) investment income-net;


(b) realized gain from investment transactions-net; and


(c) other sources.



4. Capital share transactions.



(a) State the increase or decrease in net assets derived from the net change in the number of outstanding shares or units.


(b) Disclose in the body of the statements or in the notes, for each class of the person's shares, the number and value of shares issued in reinvestment of dividends as well as the number and dollar amounts received for shares sold and paid for shares redeemed.



5. Total increase (decrease).


6. Net assets at the beginning of the period.


7. Net assets at the end of the period. Disclose parenthetically the balance of undistributed net investment income included in net assets at the end of the period.

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