Code of Federal Regulations (alpha)

CFR /  Title 17  /  Part 210  /  Sec. 210.12-14 Investments in and advances to affiliates.

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

Col. A Col. B Col. C Col. D Col. E----------------------------------------------------------------------------------------------------------------Name of issuer and title of Number of shares-- Amount of equity Amount of Value of each item

issue or nature of indebtedness principal amount in net profit and dividends or at close of

\1\ of bonds, notes loss for the interest \2 5\ period \2 3 4 5\

and other period \2 6\

indebtedness held

at close of

period

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(1) Credited to

income.

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(2) Other.........----------------------------------------------------------------------------------------------------------------\1\ (a) List each issue separately and group (1) Investments in majority-owned subsidiaries, segregating

subsidiaries consolidated; (2) other controlled companies; and (3) other affiliates. (b) If during the period

there has been any increase or decrease in the amount of investment in and advance to any affiliate, state in

a footnote (or if there have been changes to numerous affiliates, in a supplementary schedule) (1) name of

each issuer and title of issue or nature of indebtedness; (2) balance at beginning of period; (3) gross

additions; (4) gross reductions; (5) balance at close of period as shown in Column E. Include in the footnote

or schedule comparable information as to affiliates in which there was an investment at any time during the

period even though there was no investment at the close of the period of report.\2\ Give totals for each group. If operations of any controlled companies are different in character from those

of the company, group such affiliates (1) within divisions and (2) by type of activities.\3\ Columns C, D and E shall be totaled. The totals of Column E shall agree with the correlative amount shown on

the related balance sheet.\4\ (a) indicate by an appropriate symbol each issue of restricted securities. The information required by

instruction 5 of Sec. 210.12-12 shall be given in a footnote. (b) Indicate by an appropriate symbol each

issue of securities subject to option. The information required by instruction 5 of Sec. 210.12-13 shall be

given in a footnote.\5\ (a) include in Column D (1) as to each issue held at the close of the period, the dividends or interest

included in caption 1 of the statement of operations. In addition, show as the final item in column D (1) the

aggregate of dividends and interest included in the statement of operations in respect of investments in

affiliates not held at the close of the period. The total of this column shall agree with the correlative

amount shown on the related statement of operations.(b) Include in Column D (2) all other dividends and interest. Explain in an appropriate footnote the treatment

accorded each item.(c) Indicate by an appropriate symbol all non-cash dividends and explain the circumstances in a footnote.(d) Indicate by an appropriate symbol each issue of securities which is non-income producing.

\6\ The information required by column C shall be furnished only as to controlled companies. [47 FR 56844, Dec. 21, 1982]