Column C--Additions
Column B-- -------------------------------------- Column E--
Column A--Description \1\ Balance at (1)--Charged to (2)--Charged to Column D--Deductions-- Balance at end
beginning of costs and other accounts-- describe of period
period expenses describe--------------------------------------------------------------------------------------------------------------------------------------------------------
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\1\ List, by major classes, all valuation and qualifying accounts and reserves not included in specific schedules. Identify each class of valuation and
qualifying accounts and reserves by descriptive title. Group (a) those valuation and qualifying accounts which are deducted in the balance sheet from
the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and
reserves as to which the additions, deductions, and balances were not individually significant may be grouped in one total and in such case the
information called for under columns C and D need not be given. [37 FR 14602, July 21, 1972. Redesignated and amended at 45 FR 63679, Sept. 25, 1980] Sec. Sec. 210.12-10--210.12-11 [Reserved]
for management investment companies