17 CFR § 210.12-12A - Investments - securities sold short.
[For management investment companies only]
1 Each issue shall be listed separately.
2 Categorize the schedule as required by instruction 2 of § 210.12-12.
3 Indicate the interest rate or preferential dividend rate and maturity date, as applicable, for preferred stocks, convertible securities, fixed income securities, government securities, loan participations and assignments, commercial paper, bankers' acceptances, certificates of deposit, short-term securities, repurchase agreements, or other instruments with a stated rate of income. For variable rate securities, indicate a description of the reference rate and spread and: (1) The end of period interest rate or (2) disclose the end of period reference rate for each reference rate described in the Schedule in a note to the Schedule. For securities with payment in kind income, disclose the rate paid in kind.
4 The subtotals for each category of investments, subdivided both by type of investment and industry, country, or geographic region, shall be shown together with their percentage value compared to net assets.
5 Column C shall be totaled. The total of Column C shall agree with the correlative amounts shown on the related balance sheet.
6 Indicate by an appropriate symbol each issue of securities whose value was determined using significant unobservable inputs.