Appendix G
References to Technical Questions and Answers
This appendix is nonauthoritative and is included for informational purposes only.
The following nonauthoritative questions and answers, commonly referred to as Technical Questions and Answers (Q&As), may be useful and relevant for users of this guide. Other Q&As may also be useful and relevant to users of this guide, depending on the facts and circumstances.
| Q&A Section No.1 | Title |
| 6910.16 | Presentation of Boxed Investment Positions in the Condensed Schedule of Investments of Nonregistered Investment Partnerships |
| 6910.17 | Disclosure of Long and Short Positions |
| 6910.18 | Disclosure of an Investment in an Issuer When One or More Securities or One or More Derivative Contracts are Held—Nonregistered Investment Partnerships |
| 6910.19 | Information Required to Be Disclosed in Financial Statements When Comparative Financial Statements of Nonregistered Investment Partnerships Are Presented |
| 6910.20 | Presentation of Purchases and Sales/Maturities of Investments in the Statement of Cash Flows |
| 6910.21 | Recognition of Premium/Discount on Short Positions in Fixed-Income Securities |
| 6910.22 | Presentation of Reverse Repurchase Agreements |
| 6910.23 | Accounting Treatment of Offering Costs Incurred by Investment Partnerships |
| 6910.24 | Meaning of “Continually Offer Interests” |
| 6910.25 | Considerations in Evaluating Whether Certain Liabilities Constitute “Debt” for Purposes of Assessing Whether an Investment Company Must Present a Statement of Cash Flows |
| 6910.26 | Additional Guidance on Determinants of Net Versus Gross Presentation of Security Purchases and Sales/Maturities in the Statement of Cash Flows of a Nonregistered Investment Company |
| 6910.27 | Treatment of Deferred Fees |
| 6910.28 | Reporting Financial Highlights, Net Asset Value (NAV) Per Share, Shares Outstanding, and Share Transactions When Investors in Unitized Nonregistered Funds Are Issued Individual Classes or Series of Shares |
| 6910.29 | Allocation of Unrealized Gain (Loss), Recognition of Carried Interest, and Clawback Obligations |
| 6910.30 | Disclosure Requirements of Investments for Nonregistered Investment Partnerships When Their Interest in an Investee Fund Constitutes Less Than 5 Percent of the Nonregistered Investment Partnership's Net Assets |
| 6910.31 | The Nonregistered Investment Partnership’s Method for Calculating Its Proportional Share of Any Investments Owned by an Investee Fund in Applying the “5 Percent Test” Described in Section 6910.30 |
| 6910.32 | Additional Financial Statement Disclosures for Nonregistered Investment Partnerships When the Partnership Has Provided Guarantees Related to the Investee Fund’s Debt |
| 6910.33 | Certain Financial Reporting, Disclosure, Regulatory, and Tax Considerations When Preparing Financial Statements of Investment Companies Involved in a Business Combination |
| 6910.34 | Application of the Notion of Value Maximization for Measuring Fair Value of Debt and Controlling Equity Positions |
| 6910.35 | Assessing Control When Measuring Fair Value |
| 6910.36 | Determining Whether a Loan Origination Is a Substantive Activity When Assessing Whether an Entity Is an Investment Company |
| 6910.37 | Considering the Length of Time It Will Take an Investment Company to Liquidate Its Assets and Satisfy Its Liabilities When Determining If Liquidation Is Imminent |
| 6910.38 | Determining If Liquidation Is Imminent When the Only Investor in an Investment Company Redeems Its Interest, and the Investment Company Anticipates Selling All of Its Investments and Settling All of Its Assets and Liabilities |
| 6910.39 | Presentation of Stub Period Information by an Investment Company |
| 6910.40 | Applying the Financial Statement Reporting Requirements in FASB ASC 946-205-45-1 When an Investment Company Presents a Stub Period |
| 6910.41 | Separation of Final-Period Financial Statements Between Going Concern and Liquidation Periods for Certain Investment Companies That Liquidate Over a Short Period of Time |
| 6910.42 | Presenting Financial Highlights Under the Liquidation Basis of Accounting for an Investment Company |
| 6910.43 | Accrued Income When Using the Liquidation Basis of Accounting |
| 2220.18 | Applicability of Practical Expedient |
| 2220.19 | Unit of Account |
| 2220.20 | Determining Whether NAV Is Calculated Consistent With FASB ASC 946, Financial Services—Investment Companies |
| 2220.21 | Determining Whether an Adjustment to NAV Is Necessary |
| 2220.22 | Adjusting NAV When It Is Not as of the Reporting Entity’s Measurement Date |
| 2220.23 | Adjusting NAV When It Is Not Calculated Consistent With FASB ASC 946 |
| 2220.24 | Disclosures—Ability to Redeem Versus Actual Redemption Request |
| 2220.25 | Impact of “Near Term” on Classification Within Fair Value Hierarchy |
| 2220.26 | Categorization of Investments for Disclosure Purposes |
| 2220.27 | Determining Fair Value of Investments When the Practical Expedient Is Not Used or Is Not Available |
Note
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