{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/946/#sec-99-sec-materials","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"205-946-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 6-10, What Schedules Are to Be Filed (17 CFR 210.6-10). <ul class=\"ul simple\" id=\"d3e601623-122993__GUID-FA48DB8E-5D80-4EB6-8325-85D7357F6A6B\"><li class=\"li\" id=\"d3e601623-122993__SL6349680-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D10B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) When information is required in schedules for both the person and its subsidiaries consolidated, it may be presented in the form of a single schedule, provided that items pertaining to the registrant are separately shown and that such single schedule affords a properly summarized presentation of the facts. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349681-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D317-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) The schedules shall be examined by an independent accountant if the related financial statements are so examined. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349682-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D459-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) Management investment companies. </span></span></div><ul class=\"ul simple\" id=\"d3e601623-122993__GUID-1246B334-8D1B-4A05-BE5A-E1066EC0C1AD\"><li class=\"li\" id=\"d3e601623-122993__SL6349683-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D578-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) Except as otherwise provided in the applicable form, the schedules specified in this paragraph shall be filed for management investment companies as of the dates of the most recent audited balance sheet and any subsequent unaudited statement being filed for each person or group. </span></span></div><ul class=\"ul simple\" id=\"d3e601623-122993__GUID-55BDDB6E-9719-4B71-A381-39FA9439B25C\"><li class=\"li\" id=\"d3e601623-122993__SL6349684-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D680-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule I—Investments in securities of unaffiliated issuers. The schedule prescribed by § 210.12-12 shall be filed in support of caption 1 of each balance sheet. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349686-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D7BD-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule II—Investments in and advances to affiliates. The schedule prescribed by § 210.12-14 shall be filed in support of caption 2 of each balance sheet. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349687-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D8B1-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule III—Investments—securities sold short. The schedule prescribed by § 210.12-12A shall be filed in support of caption 9(a) of each balance sheet. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349688-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2D9A6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule IV—Open option contracts written. The schedule prescribed by § 210.12-13 shall be filed in support of caption 9(b) of each balance sheet. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL120428181-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2DA83-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule V—Open futures contracts. The schedule prescribed by §210.12-13A shall be filed in support of captions 3(a) and 9(c) of each balance sheet.</span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL120428182-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2DB57-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule VI—Open forward foreign currency contracts. The schedule prescribed by §210.12-13B shall be filed in support of captions 3(b) and 9(d) of each balance sheet.</span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL120428183-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2DC29-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule VII—Open swap contracts. The schedule prescribed by §210.12-13C shall be filed in support of captions 3(c) and 9(e) of each balance sheet.</span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL120428184-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2DCF0-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule VIII—Investments—other than those presented in §§210.12-12, 12-12A, 12-12B, 12-13, 12-13A, 12-13B and 12-13C. The schedule prescribed by §210.12-13D shall be filed in support of captions 3(d) and 9(f) of each balance sheet.</span></span></div></li></ul></li><li class=\"li\" id=\"d3e601623-122993__SL6349689-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2DDFA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) When permitted by the applicable form, the schedule specified in this paragraph may be filed for management investment companies as of the dates of the most recent audited balance sheet and any subsequent unaudited statement being filed for each person or group. </span></span></div><ul class=\"ul simple\" id=\"d3e601623-122993__GUID-795CD561-8A93-450F-9707-B671131F67B4\"><li class=\"li\" id=\"d3e601623-122993__SL6349690-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2DF4A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule IX—Summary schedule of investments in securities of unaffiliated issuers. The schedule prescribed by § 210.12-12B may be filed in support of caption 1 of each balance sheet. </span></span></div></li></ul></li></ul></li><li class=\"li\" id=\"d3e601623-122993__SL6349691-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E02F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(d) Unit investment trusts. Except as otherwise provided in the applicable form: </span></span></div><ul class=\"ul simple\" id=\"d3e601623-122993__GUID-B7BFC10F-BE60-41CC-81A0-54DE10C6D5DC\"><li class=\"li\" id=\"d3e601623-122993__SL6349692-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E156-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) Schedules I and II, specified below in this section, shall be filed for unit investment trusts as of the dates of the most recent audited balance sheet and any subsequent unaudited statement being filed for each person or group. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349693-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E243-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) Schedule III, specified below in this section, shall be filed for unit investment trusts for each period for which a statement of operations is required to be filed for each person or group. </span></span></div><ul class=\"ul simple\" id=\"d3e601623-122993__GUID-8D0C3742-613F-44E9-900F-C1107B614EA4\"><li class=\"li\" id=\"d3e601623-122993__SL6349694-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E335-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule I—Investment in securities. The schedule prescribed by § 210.12-12 shall be filed in support of caption 1 of each balance sheet (§ 210.6-04). </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349695-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E490-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule II—Allocation of trust assets to series of trust shares. If the trust assets are specifically allocated to different series of trust shares, and if such allocation is not shown in the balance sheet in columnar form or by the filing of separate statements for each series of trust shares, a schedule shall be filed showing the amount of trust assets, indicated by each balance sheet filed, which is applicable to each series of trust shares. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349696-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E575-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule III—Allocation of trust income and distributable funds to series of trust shares. If the trust income and distributable funds are specifically allocated to different series of trust shares and if such allocation is not shown in the statement of operations in columnar form or by the filing of separate statements for each series of trust shares, a schedule shall be submitted showing the amount of income and distributable funds, indicated by each statement of operations filed, which is applicable to each series of trust shares. </span></span></div></li></ul></li></ul></li><li class=\"li\" id=\"d3e601623-122993__SL6349697-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E65C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(e) Face-amount certificate investment companies. Except as otherwise provided in the applicable form: </span></span></div><ul class=\"ul simple\" id=\"d3e601623-122993__GUID-D9DBA252-4ED2-4F12-99F6-4770D710E2AF\"><li class=\"li\" id=\"d3e601623-122993__SL6349698-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E7F2-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) Schedules I, V and X, specified below, shall be filed for face-amount certificate investment companies as of the dates of the most recent audited balance sheet and any subsequent unaudited statement being filed for each person or group. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349699-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2E8FD-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) All other schedules specified below in this section shall be filed for face-amount certificate investment companies for each period for which a statement of operations is filed, except as indicated for Schedules III and IV. </span></span></div><ul class=\"ul simple\" id=\"d3e601623-122993__GUID-280E3E30-07E5-4D0F-939A-BC234B524BA2\"><li class=\"li\" id=\"d3e601623-122993__SL6349700-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2EA02-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule I—Investment in securities of unaffiliated issuers. The schedule prescribed by § 210.12-21 shall be filed in support of caption 1 and, if applicable, caption 5(a) of each balance sheet. Separate schedules shall be furnished in support of each caption, if applicable. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349701-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2EB27-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule II—Investments in and advances to affiliates and income thereon. The schedule prescribed by § 210.12-22 shall be filed in support of captions 1 and 5(b) of each balance sheet and caption 1 of each statement of operations. Separate schedules shall be furnished in support of each caption, if applicable. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349702-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2EC3F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule III—Mortgage loans on real estate and interest earned on mortgages. The schedule prescribed by § 210.12-23 shall be filed in support of captions 1 and 5(c) of each balance sheet and caption 1 of each statement of operations, except that only the information required by Column G and note 8 of the schedule need be furnished in support of statements of operations for years for which related balance sheets are not required. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349703-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2ED1C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule IV—Real estate owned and rental income. The schedule prescribed by § 210.12-24 shall be filed in support of captions 1 and 5(a) of each balance sheet and caption 1 of each statement of operations for rental income included therein, except that only the information required by Columns H, I and J, and item \"Rent from properties sold during the period\" and note 4 of the schedule need be furnished in support of statements of operations for years for which related balance sheets are not required. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349704-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2EE07-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule V—Qualified assets on deposit. The schedule prescribed by § 210.12-27 shall be filed in support of the information required by caption 4 of § 210.6-06 as to total amount of qualified assets on deposit. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349705-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2EECE-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule VI—Certificate reserves. The schedule prescribed by § 210.12-26 shall be filed in support of caption 7 of each balance sheet. </span></span></div></li><li class=\"li\" id=\"d3e601623-122993__SL6349706-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2EF92-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Schedule VII—Valuation and qualifying accounts. The schedule prescribed by § 210.12-09 shall be filed in support of all other reserves included in the balance sheet. </span></span></div></li></ul></li></ul></li><li class=\"li\" id=\"d3e601623-122993__SL6349707-122993\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_0EC2F064-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[81 FR 82013, Nov. 18, 2016] </span></span></div></li></ul></div></div>","snippet":"The following is the text of Regulation S-X Rule 6-10, What Schedules Are to Be Filed (17 CFR 210.6-10).\n(a) When information is required in schedules for both the person and its subsidiaries consolidated, it may be pres…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ae9f0a60f70ba9ba4ef91e6f683eb951d96d5eba30770db0b605e99e0abcc00","downloaded_from":"2026-09-09T22:55:25.512Z","last_downloaded_at":"2026-09-09T22:55:25.512Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477975","source_sha256":"73eb7d11cdf964681a966bb28dc59fed1e208efca39724b0ae68c7c58e4eb3d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55ea9b4dc987c3f0e84a2cd9ea05d4aafe475ca5577f16561dabaf1aa45fe59d","downloaded_from":"2026-09-09T22:55:25.512Z","last_downloaded_at":"2026-09-09T22:55:25.512Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477975","source_sha256":"73eb7d11cdf964681a966bb28dc59fed1e208efca39724b0ae68c7c58e4eb3d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac5b85950cbb7bff4ec372d454fdf6010112e3c5257d0bf2f1fa568cdfb23980","downloaded_from":"2026-09-09T22:55:25.512Z","last_downloaded_at":"2026-09-09T22:55:25.512Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477975","source_sha256":"73eb7d11cdf964681a966bb28dc59fed1e208efca39724b0ae68c7c58e4eb3d5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac5b85950cbb7bff4ec372d454fdf6010112e3c5257d0bf2f1fa568cdfb23980","downloaded_from":"2026-09-09T22:55:25.512Z","last_downloaded_at":"2026-09-09T22:55:25.512Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477975","source_sha256":"73eb7d11cdf964681a966bb28dc59fed1e208efca39724b0ae68c7c58e4eb3d5"}}