{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/946/#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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-946","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":"Statement of Operations","paragraphs":[{"citation":"220-946-45-1","para":"45-1","html":"
The objective of the statement of operations is to present the increase or decrease in net assets resulting from all of the company's investment activities, by reporting investment income from dividends, interest, and other income less expenses, the amounts of realized gains or losses from investment and foreign currency transactions, and changes in unrealized appreciation or depreciation of investments and foreign-currency-denominated assets and liabilities for the period. That format helps the user understand the contribution of each aspect of investment activity to the company's overall operations.
","snippet":"The objective of the statement of operations is to present the increase or decrease in net assets resulting from all of the company's investment activities, by reporting investment income from dividends, interest, and ot…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff473ed7b0d44d988d43630ae1bb2f32fca60408cd234b357f46e022e79d54a0","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-2","para":"45-2","html":"
This following provides guidance on presentation of all of the following captioned items in an investment company's statement of operations:
  1. a
    Expenses
  2. b
    Taxes
  3. c
    Net investment income
  4. d
    Gain or loss from investments and foreign currency transactions
  5. e
    Net increase or decrease in net assets from operations.
","snippet":"This following provides guidance on presentation of all of the following captioned items in an investment company's statement of operations:\n(a) Expenses\n(b) Taxes\n(c) Net investment income\n(d) Gain or loss from investme…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69788fd129b3ab55e52ddf53d0c1f84989cd72ee6a3d17154f4c71af9917f3ad","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-3","para":"45-3","html":"
All of the following expenses are commonly reported separately:
  1. a
    Investment advisory (management) fees (or compensation)
  2. b
    Administration fees payable to an affiliate (if accrued under a separate agreement)
  3. c
    Shareholder service costs, including fees and expenses for the transfer agent and dividend disbursing agent
  4. d
    Distribution (12b-1) expenses
  5. e
    Custodian fees
  6. f
    Cost of reports to shareholders
  7. g
    Federal and state income taxes (these expenses shall be shown separately after the income category to which they apply, such as investment income and realized or unrealized gains)
  8. h
    Other taxes (foreign withholding taxes shall be deducted from the relevant income item and presented parenthetically or shown as a separate contra item in the income section)
  9. i
    Interest (including interest on debt, bank borrowings, and reverse repurchase agreements)
  10. j
    Dividends on securities sold short
  11. k
    Professional fees
  12. l
    Directors' or trustees' fees
  13. m
    Registration fees and expenses.
","snippet":"All of the following expenses are commonly reported separately:\n(a) Investment advisory (management) fees (or compensation)\n(b) Administration fees payable to an affiliate (if accrued under a separate agreement)\n(c) Shar…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ca7a7e58a023c3734ee6a25fe748ce3b2dc1cc1a223ca1c2781155d307935cb","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-4","para":"45-4","html":"
Income tax expense shall be presented by investment companies under the separate income categories (such as investment income or realized and unrealized gains) to which it applies. Taxes in certain foreign jurisdictions may be based on the net investment income and realized gains of the fund within that jurisdiction; the guidance in Topic 740 is applicable to such taxes.
","snippet":"Income tax expense shall be presented by investment companies under the separate income categories (such as investment income or realized and unrealized gains) to which it applies. Taxes in certain foreign jurisdictions …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d23e7a6564280d23eb8a8a3a85a55c4e2127bb3ab6220443e3c8993f0d11708","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-5","para":"45-5","html":"
The excess of investment income over total expenses shall be shown as net investment income (or loss).
","snippet":"The excess of investment income over total expenses shall be shown as net investment income (or loss).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:609a2f1d4dc911a8052ac7c7da368db1e6d258c878a96b168bf4c8a7c22d63ad","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-6","para":"45-6","html":"
The following amounts related to gain or loss from investments and foreign currency transactions shall be presented as follows:
  1. a
    Net realized gain or loss from investments and foreign currency transactions.
    1. 1
      Investments. Net realized gains or losses resulting from sales or other disposals of investments shall be reported net of brokerage commissions. The net realized gains or losses from investments and net realized gains or losses from foreign currency transactions may be reported separately or may be combined.
    2. 2
      Foreign currency transactions. Net gains or losses from assets or liabilities denominated in foreign currencies during the period shall be reported separately. If separate reporting of foreign currency effects on realized gains or losses from investments is elected, those effects shall be included in this caption.
  2. b
    Net increase (decrease) in unrealized appreciation or depreciation on investments and translation of assets and liabilities in foreign currencies, which comprises both of the following:
    1. 1
      Investments. Changes in net unrealized appreciation or depreciation during the period shall be presented in the statement of operations. The major components of unrealized appreciation or depreciation shall be presented in a manner that is consistent with the guidance provided in (a). Either combining the net unrealized gains or losses from investments with net unrealized gains or losses from foreign currency transactions or reporting them separately is permissible. Any provision for deferred taxes shall be reported separately.
    2. 2
      Translation of assets and liabilities in foreign currencies. The net change during the period from translating assets and liabilities denominated in foreign currencies shall be reported under the caption \"Net Increase (Decrease) in Unrealized Appreciation or Depreciation on Translation of Assets and Liabilities in Foreign Currencies.\"
  3. c
    Net realized and unrealized gain or loss from investments and foreign currency. The sum of the net realized gain or loss and change in unrealized gain or loss on investments and foreign-currency-denominated assets and liabilities shall be presented in the statement of operations as a net gain or loss on investments and foreign currency.
","snippet":"The following amounts related to gain or loss from investments and foreign currency transactions shall be presented as follows:\n(a) Net realized gain or loss from investments and foreign currency transactions.\n(1) Invest…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4607d171e026c251b011aac759ec413f4685b275b6b6892fca999fb037fd6eb","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-7","para":"45-7","html":"
The sum of net investment income or loss and net realized and unrealized gain or loss on investments and foreign currency shall be shown as a net increase or decrease in net assets resulting from operations.
","snippet":"The sum of net investment income or loss and net realized and unrealized gain or loss on investments and foreign currency shall be shown as a net increase or decrease in net assets resulting from operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc2bb6cb84e97eb0dcdcb033ec8a9fbf540fd8dddbc475c1ce95497fe575337","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2f02c05168587df786267a2b69a9d324a9e35c8583f82de9471ae662c10ec39","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"block":null,"heading":"Complex Capital Structures","paragraphs":[{"citation":"220-946-45-8","para":"45-8","html":"
Management investment companies that have multiple classes of shares or master-feeder structures shall apply the following guidance when preparing a statement of operations.
","snippet":"Management investment companies that have multiple classes of shares or master-feeder structures shall apply the following guidance when preparing a statement of operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f38075b9ccaa6a9be4e7fd9495802593fbd1df8bc41b2453beecf5bc8a56ded4","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-9","para":"45-9","html":"
Class-specific expenses shall be reported for each class of fund in the statement of operations or disclosed in the notes to financial statements. Reporting the amount of fund-level expenses allocated to each class is not required but disclosure of fund-level expenses by class in the statement of operations or in notes to financial statements is permitted. (See paragraph 946-220-50-3.)
","snippet":"Class-specific expenses shall be reported for each class of fund in the statement of operations or disclosed in the notes to financial statements. Reporting the amount of fund-level expenses allocated to each class is no…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43c6b8e2c1c0cc64f2dd6806442763167e6527b9de5a29c537b4caae8f88711d","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-10","para":"45-10","html":"
For master funds, the standard reporting format for investment companies with simple capital structures shall be used.
","snippet":"For master funds, the standard reporting format for investment companies with simple capital structures shall be used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4332857885d6430a7c5356352d49d87feaffd7678c1be5a00e568486e4995248","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-11","para":"45-11","html":"
The statement of operations shall report details of the feeder fund's allocated share of net investment income from the master fund (that is, present allocated interest, dividends, and expenses separately).
","snippet":"The statement of operations shall report details of the feeder fund's allocated share of net investment income from the master fund (that is, present allocated interest, dividends, and expenses separately).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2242502c690e2b09246e4231289020060b4d0e4483324afe0dd2feae9fd1a87","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-12","para":"45-12","html":"
The statement also shall report separately the feeder's allocated share of the master fund's realized and unrealized gains and losses. The total of all feeders' income, expense, and realized and unrealized gain or loss components shall agree to the corresponding totals of the master fund. Feeder funds shall present their fund-specific expenses, such as transfer agent, distribution, legal and audit expenses, and registration and directors' fees. Additionally, any fee waivers or reimbursements at the feeder-fund level shall be reported.
","snippet":"The statement also shall report separately the feeder's allocated share of the master fund's realized and unrealized gains and losses. The total of all feeders' income, expense, and realized and unrealized gain or loss c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81c8fd323b9d3491534be34938f38d76bb37af423dc7ec6eb6e8d9227ebd17bc","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-13","para":"45-13","html":"
Income reflected on the statement of operations shall represent the net earnings received from investee funds. For example, if the investee funds are all registered investment companies the income would represent the dividends received from such investee funds.
","snippet":"Income reflected on the statement of operations shall represent the net earnings received from investee funds. For example, if the investee funds are all registered investment companies the income would represent the div…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce6d8e55c52bc0e5ebc7011402ad742634cb47ee73282065d8f3f7213b200af3","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-14","para":"45-14","html":"
The investor fund shall not reflect any operating expenses if the investee funds have agreed to assume certain of the investor fund expenses. To the extent the investor fund has such agreements, they shall be disclosed in the notes to financial statements. (See paragraph 946-220-50-4.)
","snippet":"The investor fund shall not reflect any operating expenses if the investee funds have agreed to assume certain of the investor fund expenses. To the extent the investor fund has such agreements, they shall be disclosed i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f32c2c149554084ca1f2b807076899a8dcad6756406a35111ba0224363dcae7","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-15","para":"45-15","html":"
When investing in registered investment companies, distributions received from long-term capital gains shall be reported as realized gains together with gains realized on disposition of shares of investee entities.
","snippet":"When investing in registered investment companies, distributions received from long-term capital gains shall be reported as realized gains together with gains realized on disposition of shares of investee entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26f76c1269a7ed9a68af31ebce45c50c66ea6d6e8d8751d04828d2d443882c5d","downloaded_from":"2026-09-09T23:06:28.222Z","last_downloaded_at":"2026-09-09T23:06:28.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479105","source_sha256":"8a3a02c588940b887e76265ce8f9509f04eb93d7a8f221831ff2eb8a3e94959d"}},{"citation":"220-946-45-16","para":"45-16","html":"
Expenses are those incurred only at the reporting fund level. Expenses of the investee funds are embedded in the net earnings from such funds.
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Investment partnerships shall present their statements of operations in conformity with the requirements for statements of operations of management investment companies provided beginning in paragraph 946-220-45-8.
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