17 CFR § 210.12-13D - Investments other than those presented in §§ 210.12-12, 12-12A, 12-12B, 12-13, 12-13A, 12-13B, and 12-13C.

§ 210.12-13D Investments other than those presented in §§ 210.12-12, 12-12A, 12-12B, 12-13, 12-13A, 12-13B, and 12-13C.

[For management investment companies only]

Col. A Col. B Col. C
Description 1 2 3 Balance held at close of period - quantity 4 5 Value of each item at close of period. 6 7 8 9

1 Each investment where any portion of the description differs shall be listed separately.

2 Categorize the schedule by (i) the type of investment (such as real estate, commodities, and so forth); and, as applicable, (ii) the related industry, country, or geographic region of the investment.

3 Description should include information sufficient for a user of financial information to understand the nature and terms of the investment, which may include, among other things, reference security, asset or index, currency, geographic location, payment terms, payment rates, call or put feature, exercise price, expiration date, and counterparty for non-exchange-traded investments.

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

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

6 Indicate by an appropriate symbol each investment which cannot be sold because of restrictions or conditions applicable to the investment.

7 Indicate by an appropriate symbol each investment whose value was determined using significant unobservable inputs.

8 Indicate by an appropriate symbol 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.

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

[81 FR 82018, Nov. 18, 2016]