[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR210.6-09]

[Page 276]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS,
 
Sec. 210.6-09  Statements of changes in net assets.

    Statements of changes in net assets filed for persons to whom this 
article is applicable shall comply with the following provisions:

                  Statements of Changes in Net Assests

    1. Operations. State separately: (a) Investment income-net as shown 
by Sec. 210.6-07.6; (b) realized gain (loss) on investments-net of any 
Federal or other income taxes applicable to such amounts; (c) increase 
(decrease) in unrealized appreciation or depreciation-net of any Federal 
or other income taxes applicable to such amounts; and (d) net increase 
(decrease) in net assets resulting from operations as shown by 
Sec. 210.6-07.9.
    2. Net equalization charges and credits. State the net amount of 
accrued undivided earnings separately identified in the price of capital 
shares issued and repurchased.
    3. Distributions to shareholders. State separately distributions to 
shareholders from: (a) Investment income-net; (b) realized gain from 
investment transactions-net; and (c) other sources.
    4. Capital share transactions. (a) State the increase or decrease in 
net assets derived from the net change in the number of outstanding 
shares or units.
    (b) Disclose in the body of the statements or in the notes, for each 
class of the person's shares, the number and value of shares issued in 
reinvestment of dividends as well as the number of dollar amounts 
received for shares sold and paid for shares redeemed.
    5. Total increase (decrease).
    6. Net assets at the beginning of the period.
    7. Net assets at the end of the period. Disclose parenthetically the 
balance of undistributed net investment income included in net assets at 
the end of the period.