Code of Federal Regulations (alpha)

CFR /  Title 17  /  Part 210  /  Sec. 210.12-12 Investments in securities of unaffiliated issuers.------------------------------------------------------------------------

Col. A Col. B Col. C------------------------------------------------------------------------Name of issuer and title of Balance held at Value of each item

issue \1 2\ close of period. at close of

Number of shares-- period. \3 4 6 7

principal amount 8\

of bonds and

notes \5\------------------------------------------------------------------------\1\ Each issue shall be listed separately: Provided, however, that an

amount not exceeding five percent of the total of Column C may be

listed in one amount as ``Miscellaneous securities,'' provided the

securities so listed are not restricted, have been held for not more

than one year prior to the date of the related balance sheet, and have

not previously been reported by name to the shareholders of the person

for which the schedule is filed or to any exchange, or set forth in

any registration statement, application, or annual report or otherwise

made available to the public. If any securities are listed as

``Miscellaneous securities,'' briefly explain in a footnote what the

term represents.\2\ Categorize the schedule by (i) the type of investment (such as

common stocks, preferred stocks, convertible securities, fixed income

securities, government securities, options purchased, warrants, loan

participations and assignments, commercial paper, bankers'

acceptances, certificates of deposit, short-term securities,

repurchase agreements, other investment companies, and so forth); and

(ii) the related industry, country, or geographic region of the

investment. Short-term debt instruments (i.e., debt instruments whose

maturities or expiration dates at the time of acquisition are one year

or less) of the same issuer may be aggregated, in which case the range

of interest rates and maturity dates shall be indicated. For issuers

of periodic payment plan certificates and unit investment trusts, list

separately: (i) Trust shares in trusts created or serviced by the

depositor or sponsor of this trust; (ii) trust shares in other trusts;

and (iii) securities of other investment companies. Restricted

securities shall not be combined with unrestricted securities of the

same issuer. Repurchase agreements shall be stated separately showing

for each the name of the party or parties to the agreement, the date

of the agreement, the total amount to be received upon repurchase, the

repurchase date and description of securities subject to the

repurchase agreements.\3\ The subtotals for each category of investments, subdivided by

business grouping or instrument type, shall be shown together with

their percentage value compared to net assets (Sec. Sec. 210.6-

04.19 or 210.6-05.4).\4\ Column C shall be totaled. The total of column C shall agree with

the correlative amounts shown on the related balance sheet.\5\ Indicate by an appropriate symbol each issue of securities which is

non-income producing. Evidences of indebtedness and preferred shares

may be deemed to be income producing if, on the respective last

interest payment date or date for the declaration of dividends prior

to the date of the related balance sheet, there was only a partial

payment of interest or a declaration of only a partial amount of the

dividends payable; in such case, however, each such issue shall be

indicated by an appropriate symbol referring to a note to the effect

that, on the last interest or dividend date, only partial interest was

paid or partial dividends declared. If, on such respective last

interest or dividend date, no interest was paid or no cash or in kind

dividends declared, the issue shall not be deemed to be income

producing. Common shares shall not be deemed to be income producing

unless, during the last year preceding the date of the related balance

sheet, there was at least one dividend paid upon such common shares.\6\ Indicate by an appropriate symbol each issue of restricted

securities. State the following in a footnote: (a) As to each such

issue: (1) Acquisition date, (2) carrying value per unit of investment

at date of related balance sheet, e.g., a percentage of current market

value of unrestricted securities of the same issuer, etc., and (3) the

cost of such securities; (b) as to each issue acquired during the year

preceding the date of the related balance sheet, the carrying value

per unit of investment of unrestricted securities of the same issuer

at: (1) The day the purchase price was agreed to; and (2) the day on

which an enforceable right to acquire such securities was obtained;

and (c) the aggregate value of all restricted securities and the

percentage which the aggregate value bears to net assets.\7\ Indicate by an appropriate symbol each issue of securities held in

connection with open put or call option contracts or loans for short

sales.\8\ State in a footnote the following amounts based on cost for Federal

income tax purposes: (a) Aggregate gross unrealized appreciation for

all securities in which there is an excess of value over tax cost, (b)

the aggregate gross unrealized depreciation for all securities in

which there is an excess of tax cost over value, (c) the net

unrealized appreciation or depreciation, and (d) the aggregate cost of

securities for Federal income tax purposes. [47 FR 56843, Dec. 21, 1982, as amended at 69 FR 11262, Mar. 9, 2004] Sec. 210.12-12A Investments--securities sold short.

[For management investment companies only]------------------------------------------------------------------------

Col. A Col. B Col. C------------------------------------------------------------------------Name of issuer and title of Balance of short Value of each open

issue \1\ position at close short position

of period. \2\

(number of

shares).------------------------------------------------------------------------\1\ Each issue shall be listed separately.\2\ Column C shall be totaled. The total of column C shall agree with

the correlative amounts shown on the related balance sheet. [47 FR 56844, Dec. 21, 1982] Sec. 210.12-12B Open option contracts written.

[For management investment companies only]----------------------------------------------------------------------------------------------------------------

Col. A Col. B Col. C Col. D Col. E----------------------------------------------------------------------------------------------------------------Name of issuer \1 2\ Number of Exercise price Expiration date Value. \4\

contracts \3\----------------------------------------------------------------------------------------------------------------\1\ Information as to put options shall be shown separately from information as to call options.\2\ Options of an issuer where exercise prices or expiration dates differ shall be listed separately.\3\ If the number of shares subject to option is substituted for number of contracts, the column name shall

reflect that change.\4\ Column E shall be totaled and shall agree with the correlative amount shown on the related balance sheet. [47 FR 56844, Dec. 21, 1982] Sec. 210.12-12C Summary schedule of investments in securities of unaffiliated issuers. ----------------------------------------------------------------------------------------------------------------

Column A Column B Column C Column D----------------------------------------------------------------------------------------------------------------Name of issuer and title of issue \1 Balance held at close Value of each item at Percentage value

3 4 5 6\. of period. Number of close of period \2 7 9 compared to net

shares--principal 10 11\. assets.

amount of bonds and

notes \8\.----------------------------------------------------------------------------------------------------------------\1\ Categorize the schedule by (a) the type of investment (such as common stocks, preferred stocks, convertible

securities, fixed income securities, government securities, options purchased, warrants, loan participations

and assignments, commercial paper, bankers' acceptances, certificates of deposit, short-term securities,

repurchase agreements, other investment companies, and so forth); and (b) the related industry, country, or

geographic region of the investment.\2\ The subtotals for each category of investments, subdivided by industry, country, or geographic region, shall

be shown together with their percentage value compared to net assets.\3\ Except as provided in note 5, list separately the 50 largest issues and any other issue the value of which

exceeded one percent of net asset value of the registrant as of the close of the period. For purposes of the

list (including, in the case of short-term debt instruments, the first sentence of note 4), aggregate and

(a) short-term debt instruments (i.e., debt instruments whose

maturities or expiration dates at the time of acquisition are one year or less) of the same issuer (indicating

the range of interest rates and maturity dates); and (b) fully collateralized repurchase agreements (indicate

in a footnote the range of dates of the repurchase agreements, the total purchase price of the securities, the

total amount to be received upon repurchase, the range of repurchase dates, and description of securities

subject to the repurchase agreements). Restricted and unrestricted securities of the same issue should be

aggregated for purposes of determining whether the issue is among the 50 largest issues, but should not be

combined in the schedule. For purposes of determining whether the value of an issue exceeds one percent of net

asset value, aggregate and treat as a single issue all securities of any one issuer, except that all fully

collateralized repurchase agreements shall be aggregated and treated as a single issue. The U.S. Treasury and

each agency, instrumentality, or corporation, including each government-sponsored entity, that issues U.S.

government securities is a separate issuer.\4\ If multiple securities of an issuer aggregate to greater than one percent of net asset value, list each

issue of the issuer separately (including separate listing of restricted and unrestricted securities of the

same issue) except that the following may be aggregated and listed as a single issue: (a) Fixed-income

securities of the same issuer which are not among the 50 largest issues and whose value does not exceed one

percent of net asset value of the registrant as of the close of the period (indicating the range of interest

rates and maturity dates); and (b) U.S. government securities of a single agency, instrumentality, or

corporation, which are not among the 50 largest issues and whose value does not exceed one percent of net

asset value of the registrant as of the close of the period (indicating the range of interest rates and

maturity dates). For each category identified pursuant to note 1, group all issues that are neither separately

listed nor included in a group of securities that is listed in the aggregate as a single issue in a sub-

category labeled ``Other securities,'' and provide the information for Columns C and D.\5\ Any securities that would be required to be listed separately or included in a group of securities that is

listed in the aggregate as a single issue may be listed in one amount as ``Miscellaneous securities,''

provided the securities so listed are eligible to be, and are, categorized as ``Miscellaneous securities'' in

the registrant's Schedule of Investments in Securities of Unaffiliated Issuers required under Sec. 210.12-

12. However, if any security that is included in ``Miscellaneous securities'' would otherwise be required to

be included in a group of securities that is listed in the aggregate as a single issue, the remaining

securities of that group must nonetheless be listed as required by notes 3 and 4 even if the remaining

securities alone would not otherwise be required to be listed in this manner (e.g., because the combined value

of the security listed in ``Miscellaneous securities'' and the remaining securities of the same issuer exceeds

one percent of net asset value, but the value of the remaining securities alone does not exceed one percent of

net asset value).\6\ If any securities are listed as ``Miscellaneous securities'' pursuant to note 5 or ``Other securities''

pursuant to note 4, briefly explain in a footnote what those terms represent.\7\ Total Column C. The total of column C should equal the total shown on the related balance sheet for

investments in securities of unaffiliated issuers.

\8\ Indicate by an appropriate symbol each issue of securities which is non-income producing. Evidences of

indebtedness and preferred shares may be deemed to be income producing if, on the respective last interest

payment date or date for the declaration of dividends prior to the date of the related balance sheet, there

was only a partial payment of interest or a declaration of only a partial amount of the dividends payable; in

such case, however, each such issue shall be indicated by an appropriate symbol referring to a note to the

effect that, on the last interest or dividend date, only partial interest was paid or partial dividends

declared. If, on such respective last interest or dividend date, no interest was paid or no cash or in kind

dividends declared, the issue shall not be deemed to be income producing. Common shares shall not be deemed to

be income producing unless, during the last year preceding the date of the related balance sheet, there was at

least one dividend paid upon such common shares.\9\ Indicate by an appropriate symbol each issue of restricted securities. State the following in a footnote:

(a) as to each such issue: (1) Acquisition date, (2) carrying value per unit of investment at date of related

balance sheet, e.g., a percentage of current market value of unrestricted securities of the same issuer, etc.,

and (3) the cost of such securities; (b) as to each issue acquired during the year preceding the date of the

related balance sheet, the carrying value per unit of investment of unrestricted securities of the same issuer

at: (1) The day the purchase price was agreed to; and (2) the day on which an enforceable right to acquire

such securities was obtained; and (c) the aggregate value of all restricted securities and the percentage

which the aggregate value bears to net assets.\10\ Indicate by an appropriate symbol each issue of securities held in connection with open put or call option

contracts or loans for short sales.\11\ State in a footnote the following amounts based on cost for Federal income tax purposes: (a) Aggregate

gross unrealized appreciation for all securities in which there is an excess of value over tax cost, (b) the

aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value,

(c) the net unrealized appreciation or depreciation, and (d) the aggregate cost of securities for Federal

income tax purposes. [69 FR 11262, Mar. 9, 2004]