Accounting
From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Financial Highlights and Fee Table Disclosures, and other topics.
Dec. 30, 1999
Accounting
Accounting Matters Bibliography
Nov. 29, 2023
Accounting
From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Organization Costs for Open-end Investment Companies, Financial Reporting for a Master/Feeder Structure, Change in Accountants, and other topics.
Dec. 30, 1998
Accounting
From the Chief Accountant, Letter to CFOs
Reintroduction of Dear CFO Letters, Summary of Rescinded, Modified, and Supplemented Items, Business Development Companies – Auditor Verification of Securities Owned, Investment Company Act Section 19(a) Notice Requirements, and other topics.
Nov. 22, 2019
Accounting
From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Funds of Funds Considerations, Accounting for Securities Lending Transactions, and other topics.
Nov. 7, 1997
Accounting
From the Chief Accountant, Letter to CFOs
Summary of Rescinded, Modified, and Supplemented Items related to Change in Independent Public Accountant and Securities Offering Reform, and Observations on Initial Registration Statement Filings and Combined Financial Statements
Oct. 23, 2020
Accounting
From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Financial Highlights in Multi-Class Reorganizations, Accounting Treatment for Indirect Expenses, Dating of Financial Statements, and other topics.
Nov. 1, 1996
Accounting
From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Transactions with Affiliates in a Master/Feeder Structure, Financial Statement Presentation of Fee Waivers, Correction of Errors, and other topics.
Nov. 2, 1995
Accounting
From the Chief Accountant, Letter to CFOs
Summary of Withdrawn, Modified, and Supplemented Items related to recent rulemakings and other staff observations
March 30, 2021
Accounting
From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Accounting For Certain Transactions with Affiliates, Valuation of Certain Portfolio Investments, Securities With Zero Value, and other topics.
Nov. 1, 1994
Accounting
Investment Company Reporting Modernization Frequently Asked Questions
April 21, 2021
Accounting
a - IMGU 2014-11 - Investment Company Consolidation
Oct. 31, 2014
Accounting
From the Chief Accountant, Letter to CFOs
Summary of Withdrawn, Modified, and Supplemented Items related to recent rulemakings and other staff observations
Nov. 29, 2023
Accounting
Valuation of Portfolio Securities and other Assets Held by Registered Investment Companies - Select Bibliography of the Division of Investment Management
July 31, 2015
Accounting
n - From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Applying SFAS #119 to Investment Companies, Presentation and Accounting for Enhanced Securities Valuation, Presentation, Transferrable Enhancements, and Contribution to Capital.
Feb. 3, 1995
Accounting
IMGU 2013-07 - Business Development Companies - Separate Financial Statements or Summarized Financial Information of Certain Subsidiaries
Sept. 27, 2013
Accounting
Business Development Companies - Auditor Verification of Securities Owned
March 12, 2012
Accounting
IM-INFO-2017-07 – Applicability of Staff Accounting Bulletin No. 118 to Investment Companies Impacted by the Tax Cuts and JOBS ACT
Feb. 11, 2019
Accounting
Frequently Asked Questions About Mutual Fund After-Tax Return Requirements
Jan. 14, 2002
Accounting
From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs
Senior Securities Table Disclosure, Pro Forma Financial Statements and Filings Pursuant to Rule 488 of the Securities Act of 1933, Financial Highlights and Financial Statements During Reorganizations When Performance is being Carried Over, and other topics.
Feb. 14, 2001
Distribution Arrangements
a - IMGU 2016-06 - Mutual Fund Fee Structures
Dec. 15, 2016
Distribution Arrangements
Frequently Asked Questions on IM Guidance Update 2016-06 (Mutual Fund Fee Structures)
Feb. 15, 2017
Dividends and Distributions
IMGU 2013-11 - Shareholder Notices of the Sources of Fund Distributions - Electronic Delivery
Nov. 7, 2013
Electronic Communications
IMGU 2013-01 - Filing Requirements for Certain Electronic Communications
March 15, 2013
Fees and Expenses
Disclosure of Fund of Funds Expenses (May 23, 2007)
May 23, 2007
Filing Procedures
ADI 2018-06 - Requests for Selective Review
June 12, 2018
Filing Procedures
EDGAR
EDGAR
Sept. 29, 2006
Filing Procedures
Derivatives Rule: Updated Reporting Forms Available for Fund Filers
Derivatives Rule: Updated Reporting Forms Available for Fund Filers [date: 2/16/2022]
Feb. 16, 2022
Filing Procedures
b - EDGAR
EDGAR
Nov. 15, 2006
Filing Procedures
ADI 2024-13: Short-Form Registration Statements on Form N-2 and Timeliness of Required Reports Filed by WKSIs and Other Seasoned Issuers
March 6, 2024
Filing Procedures
ADI 2018-01 - Expanded Use of Draft Registration Statement Review Procedures for Business Development Companies
June 12, 2018
Filing Procedures
ADI 2024-14: Tailored Shareholder Report Common Issues
Nov. 6, 2024
Filing Procedures
ADI 2018-02 - Template Filing Relief
June 12, 2018
Filing Procedures
ADI 2018-03 - Filing information statements in connection with multi-manager exemptive relief
June 12, 2018
Filing Procedures
ADI 2019-07 – Review of Certain Filings Under Automatic Effectiveness Rules
April 2, 2019
Filing Procedures
ADI 2018-04 - Marked copies of amendments to registration statements
June 12, 2018
Fund Names
IMGU 2013-12 - Fund Names Suggesting Protection From Loss
Dec. 3, 2013
Fund Names
Frequently Asked Questions about Rule 35d-1 (Investment Company Names)
Dec. 4, 2001
Performance
ADI 2022-12 – SEC Yield for Funds That Invest Significantly in TIPS
Aug. 17, 2022
Performance
ADI 2019-09 - Performance and Fee Issues
Oct. 2, 2019
Principal Risks
ADI 2020-11 Registered Funds’ Risk Disclosure Regarding Investments in Emerging Markets
Dec. 14, 2020
Principal Risks
a - IMGU 2016-02
March 9, 2016
Principal Risks
Staff statement regarding the risk legend used by non-transparent exchange-traded funds operating in reliance of an exemptive order under the Investment Company Act of 1940
March 29, 2023
Principal Risks
ADI 2019-08 - Improving Principal Risks Disclosure
Sept. 9, 2019
Principal Strategies
Staff Statement on Funds Registered Under the Investment Company Act Investing in the Bitcoin Futures Market
May 11, 2021
Principal Strategies
IMGU 2014-08 - Guidance Regarding Mutual Fund Enhanced Disclosure
Oct. 24, 2014
Principal Strategies
Staff Letter: Engaging on Fund Innovation and Cryptocurrency-related Holdings
Jan. 18, 2018
Principal Strategies
Derivatives-Related Disclosures by Investment Companies
July 30, 2010
Proxy Materials
IMGU 2014-02 - Unbundling of Proxy Proposals-Investment Company Charter Amendments
Feb. 24, 2014
Specialty Funds
IMGU 2013-05 - Disclosure and Compliance Matters for Investment Company Registrants That Invest in Commodity Interests
Aug. 13, 2013
Variable Insurance Products
Auditing Standards for Financial Statements of Insurance Company Depositors of Variable Insurance Products, Staff Letters (March 8, 2005)
March 8, 2005
Variable Insurance Products
ADI 2020-10 - Filing and Delivery Obligations for Certain Discontinued Variable Insurance Contracts
April 22, 2020
Variable Insurance Products
ADI 2018-05 - Use of rate sheet supplements in connection with variable insurance products
June 12, 2018