{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/946/#45-other-presentation-matters","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":"210","topic_title":"Balance Sheet","subtopic":"210-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Reporting Financial Position","paragraphs":[{"citation":"210-946-45-1","para":"45-1","html":"
Investment companies report financial position by presenting either a statement of assets and liabilities or a statement of net assets.
","snippet":"Investment companies report financial position by presenting either a statement of assets and liabilities or a statement of net assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8ab578d7a4d0447fcc5d5a786567ec2040ffd0af1bb24ed2421c634cb833a51","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-2","para":"45-2","html":"
A statement of net assets includes a schedule of investments (see Section 946-210-50). Details of related-party balances and other assets and liabilities shall be presented in the statement of net assets or in the notes to financial statements.
","snippet":"A statement of net assets includes a schedule of investments (see Section 946-210-50). Details of related-party balances and other assets and liabilities shall be presented in the statement of net assets or in the notes …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3619c79a9a82c8d90f10bde8f4c6f28ae5c96c2e3fa6fba0f99c687d06091fcf","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81b57e9ab6175b7a67b64b1473aa91582000b5494e921691bf5575ecda3aa6e2","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"block":null,"heading":"Complex Capital Structures","paragraphs":[{"citation":"210-946-45-3","para":"45-3","html":"
Management investment companies that have multiple classes of shares or master-feeder structures shall apply the following guidance when preparing a statement of assets and liabilities.
","snippet":"Management investment companies that have multiple classes of shares or master-feeder structures shall apply the following guidance when preparing a statement of assets and liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8527d65b256fce307bb793f8f02082a6f679c37b57695f1891dda239b7bd32d9","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-4","para":"45-4","html":"
The composition of net assets shall be reported in total, but net asset value per share and shares outstanding shall be reported for each class.
","snippet":"The composition of net assets shall be reported in total, but net asset value per share and shares outstanding shall be reported for each class.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5c5cfb1cc9dd792fe561f896fe7dd5f8d98fe2dcab74a9a18c9a4fcee210b40","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-5","para":"45-5","html":"
Master funds usually are organized as trusts with flow-through accounting treatment to their feeder funds. As such, the statement of assets and liabilities of the master fund usually shall not report the components of net assets, shares outstanding, or net asset value per share. The portfolio of investments shall be included only in the master fund's financial statements.
","snippet":"Master funds usually are organized as trusts with flow-through accounting treatment to their feeder funds. As such, the statement of assets and liabilities of the master fund usually shall not report the components of ne…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3610a0f0d5668cbe41e26a3fe93fa53fc11aa47872b8f20d582c5902724dd3e7","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-6","para":"45-6","html":"
Each feeder fund's statement of assets and liabilities shall show an investment in the master fund, which is the sole or principal investment of the feeder fund. The total of all feeder funds' investments in the master fund shall equal the total net assets of the master fund. A schedule of portfolio investments shall not be presented at the feeder level. The net asset value per share, total shares outstanding, and the components of net assets shall be reported. Should the feeder fund have a multiple-class structure, it would report the multiple-class information specified in this Subtopic.
","snippet":"Each feeder fund's statement of assets and liabilities shall show an investment in the master fund, which is the sole or principal investment of the feeder fund. The total of all feeder funds' investments in the master f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d13017aa7218721e759d3757b324f479b26aacd732c855966bdfac9bebafffdc","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-7","para":"45-7","html":"
The reporting fund may list the investee (portfolio) funds directly on the statement of assets and liabilities. Additional disclosures may be required for those funds that hold a mixture of investments in other investment companies and direct investments in securities. However, there is usually no need for a separate schedule of investments. Fund management shall consider if an investment in a single underlying fund is so significant to the fund of funds as to make the presentation of financial statements in a manner similar to a master-feeder fund more appropriate.
","snippet":"The reporting fund may list the investee (portfolio) funds directly on the statement of assets and liabilities. Additional disclosures may be required for those funds that hold a mixture of investments in other investmen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19f15eed1e631fe79086012ebf53a6080a86dd1caaa46b6891860834aac1f1d3","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b43de65a81371ad69abef33b1ecfb7e532f7b349afca64df52f10d2d28d644c","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"block":null,"heading":"Credit Enhancements","paragraphs":[{"citation":"210-946-45-8","para":"45-8","html":"
Credit enhancements shall be shown as a component of the security description in the schedule of investments.
","snippet":"Credit enhancements shall be shown as a component of the security description in the schedule of investments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc70da4cdf98f7869d69e649e792b7f5b22cd737a65537689f2bb5d763538d1e","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9f27fc190bef1149f591d4ad20f26b40795528e574dd8d0a882c403ee76c0d7","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"block":null,"heading":"Fully Benefit-Responsive Investment Contracts","paragraphs":[{"citation":"210-946-45-9","para":"45-9","html":"
This guidance describes the limited circumstances in which the net assets of an investment company (also referred to as a fund) shall reflect the contract value (which generally equals the principal balance plus accrued interest) of certain investments that it holds.
","snippet":"This guidance describes the limited circumstances in which the net assets of an investment company (also referred to as a fund) shall reflect the contract value (which generally equals the principal balance plus accrued …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44f056451de94eb60cfa5087bfe124b3c3d1f06bf9a6a2df7a72363c1c2c8243","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-10","para":"45-10","html":"
For purposes of this Subtopic, the term investment contract refers to any of the following:
  1. a
    A traditional or separate account guaranteed investment contract
  2. b
    A bank investment contract
  3. c
    A synthetic guaranteed investment contract composed of a wrapper contract and the underlying wrapped portfolio of individual investments
  4. d
    A contract with similar characteristics.
","snippet":"For purposes of this Subtopic, the term investment contract refers to any of the following:\n(a) A traditional or separate account guaranteed investment contract\n(b) A bank investment contract\n(c) A synthetic guaranteed i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6552377941e6fc67cbb24196355da8858ed4f5ad9b9ece0975a7f1aaa74062a5","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-11","para":"45-11","html":"
Contract value is the relevant measurement attribute for that portion of the net assets of an investment company attributable to fully benefit-responsive investment contracts provided that the investment company is established under a trust whereby the trust itself is adopted as part of one or more qualified employer-sponsored defined contribution plans (including both health and welfare and pension plans). A qualified plan refers to a plan that qualifies under the U.S. Internal Revenue Code by allowing full or partial tax-deferred contributions and tax-deferred investment gains on those contributions.
","snippet":"Contract value is the relevant measurement attribute for that portion of the net assets of an investment company attributable to fully benefit-responsive investment contracts provided that the investment company is estab…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a43c699bcae5c124903c658e1cf1ebcc826b94a24fcda65ae76962757802e427","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-12","para":"45-12","html":"
In applying the characteristic in item (c) of the definition of fully benefit-responsive investment contract (that is, execution of transaction at contract value), an investment company registered under the Investment Company Act of 1940 would not meet this requirement because Rule 22c-1 under the Act requires transactions between the investment company and its shareholders to be executed at current net asset value. The definition of fully benefit-responsive investment contract includes guidance for determining whether certain restrictions violate the provision that participants in the investment company have reasonable access to their funds. Restrictions that do not violate this provision shall also not be considered to violate the provisions in item (c) of the definition.
","snippet":"In applying the characteristic in item (c) of the definition of fully benefit-responsive investment contract (that is, execution of transaction at contract value), an investment company registered under the Investment Co…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcf9a173f04ac5be12449281c3b9daa6e847912272daf3326399894c27e3437d","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-13","para":"45-13","html":"
If any portion of an investment company's net assets is held by another investment company, the lower-level (investee) fund shall look through to the higher level (investor) fund in determining whether the lower level fund is within the scope of this guidance.
","snippet":"If any portion of an investment company's net assets is held by another investment company, the lower-level (investee) fund shall look through to the higher level (investor) fund in determining whether the lower level fu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34f0a2638a64c12d26d8b0d1c27926f3ca62f41c683615db819c72a70b0b8f6d","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-14","para":"45-14","html":"
Under Rule 2a-4 of the Investment Company Act of 1940, current net asset value is computed using the fair value of the investment company's portfolio securities.
","snippet":"Under Rule 2a-4 of the Investment Company Act of 1940, current net asset value is computed using the fair value of the investment company's portfolio securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bba02a6568d2a8ad6f756200bd9009beee742ea126baed0197defaa88b578da4","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-15","para":"45-15","html":"
The following line items shall be separately reported on the statement of assets and liabilities with a parenthetical reference that such amounts are being reported at fair value:
  1. a
    Investments (including traditional guaranteed investment contracts)
  2. b
    Wrapper contracts.
","snippet":"The following line items shall be separately reported on the statement of assets and liabilities with a parenthetical reference that such amounts are being reported at fair value:\n(a) Investments (including traditional g…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71b7d0525cbf408f6c2dbd63ea12bb95ec769c1ac8e967342707d17538c154ff","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-16","para":"45-16","html":"
The statement of assets and liabilities of the fund shall present amounts for all of the following:
  1. a
    Total assets
  2. b
    Total liabilities
  3. c
    Net assets reflecting all investments at fair value
  4. d
    Net assets.
Amount (d) represents the amount at which participants can transact with the fund. That amount shall be used also for purposes of preparing the per-share disclosures required by Section 946-205-50 and as the beginning and ending balance in the statement of changes in net assets of the fund. The amount representing the difference between (c) and (d) shall be presented on the face of the statement of assets and liabilities as a single amount, calculated as the sum of the amounts necessary to adjust the portion of net assets attributable to each fully benefit-responsive investment contract from fair value to contract value.
","snippet":"The statement of assets and liabilities of the fund shall present amounts for all of the following:\n(a) Total assets\n(b) Total liabilities\n(c) Net assets reflecting all investments at fair value\n(d) Net assets.\nAmount (d…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f0f1355fd6bd65ba05f097e3db1fb34bbb076a2647143014051c490a0160b91","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-17","para":"45-17","html":"
The statements of operations and changes in net assets of the fund shall be prepared on a basis that reflects income credited to participants in the fund and realized and unrealized gains and losses only on those investment contracts that are not deemed fully benefit-responsive.
","snippet":"The statements of operations and changes in net assets of the fund shall be prepared on a basis that reflects income credited to participants in the fund and realized and unrealized gains and losses only on those investm…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:835150e223c24494be564dd0067e185463be6b07a7be26b2d3b24680d4da50c7","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-18","para":"45-18","html":"
The following information shall be disclosed in the financial statements as part of the schedule of investments, to the extent that schedule is already required under paragraph 946-210-50-1, and shall reconcile to corresponding line items on the statement of assets and liabilities:
  1. a
    The fair value of each investment contract, including separate disclosure of both of the following:
    1. 1
      The fair value of the wrapper contract
    2. 2
      The fair value of each of the corresponding underlying investments, if held by the fund, included in that investment contract.
  2. b
    Adjustment from fair value to contract value for each investment contract (if the investment contract is fully benefit-responsive)
  3. c
    Major credit ratings of the issuer or wrapper provider for each investment contract.
","snippet":"The following information shall be disclosed in the financial statements as part of the schedule of investments, to the extent that schedule is already required under paragraph 946-210-50-1, and shall reconcile to corres…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a8b78502a5cb58aa893d1cb2d1d900d3a55c1b830fc89b2ba63e93d7a9e29ed","downloaded_from":"2026-09-09T23:01:38.323Z","last_downloaded_at":"2026-09-09T23:01:38.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477796","source_sha256":"317ab2d3466475d988369f34ee4a2509d166ed4491434b9783e5f13c0ffe923b"}},{"citation":"210-946-45-18A","para":"45-18A","html":"
To be considered within the scope of paragraphs
946-210-45-15 through 45-18
, any portion of the net assets of the investment company attributable to a particular plan investee that is not held in trust for the benefit of participants in a qualified employer-sponsored defined-contribution plan is not permitted to increase, except for reinvestment of income earned.
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Example 2 (see paragraph 946-210-55-2) illustrates the application of this guidance.
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Cash on hand and demand deposits shall be included under the general caption cash.
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Amounts held in foreign currencies shall be presented separately at value, with acquisition cost shown parenthetically.
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