SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 35 h SEC Regulation S-X 4 8 h SEC Regulation S-X 6 4 19 SEC Regulation S-X 6 5 4 SEC Regulation S-X 12 12 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 81 AICPA Audit and Accounting Guide - Audits of Investment Companies 12 12 SEC Regulation S-X 6 4 12 FASB Accounting Principles Board Opinion 22 FASB Accounting Principles Board Opinion 22 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c FASB Accounting Principles Board Opinion 22 FASB Accounting Principles Board Opinion 22 FASB Accounting Principles Board Opinion 22 SEC Regulation S-X 6 7 2 d AICPA Audit and Accounting Guide - Audits of Investment Companies 7 71 FASB Accounting Principles Board Opinion 22 SEC Regulation S-X 6 3 h AICPA Audit and Accounting Guide - Audits of Investment Companies 6 5 FASB Accounting Principles Board Opinion 22 FASB Accounting Principles Board Opinion 22 FASB Statement of Financial Accounting Standard 133 6-9, 44 SEC Regulation S-X 4 8 n FASB Accounting Principles Board Opinion 22 FASB Statement of Financial Accounting Standard 133 6-9, 44 SEC Regulation S-X 4 8 n FASB Accounting Principles Board Opinion 22 FASB Accounting Principles Board Opinion 22 FASB Statement of Financial Accounting Standard 133 6-9, 44 SEC Regulation S-X 4 8 n FASB Accounting Principles Board Opinion 22 FASB Accounting Principles Board Opinion 22 FASB Accounting Principles Board Opinion 22 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 26-27 FASB Accounting Principles Board Opinion 22 FASB Statement of Financial Accounting Standard 140 17 FASB Accounting Principles Board Opinion 22 SEC Regulation S-X 6 3 g AICPA Audit and Accounting Guide - Audits of Investment Companies 2 38 FASB Accounting Principles Board Opinion 22 SEC Regulation S-X 6 3 d FASB Accounting Principles Board Opinion 22 FASB Statement of Financial Accounting Standard 133 6-9, 44 SEC Regulation S-X 4 8 n AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 81 AICPA Audit and Accounting Guide - Audits of Investment Companies 12 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 SEC Regulation S-X 6 4 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 SEC Regulation S-X 6 4 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 SEC Regulation S-X 6 4 12 FASB Statement of Financial Accounting Standard 150 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 c SEC Regulation S-X 6 4 17 b SEC Regulation S-X 6 4 17 b SEC Regulation S-X 6 4 17 b SEC Regulation S-X 6 4 17 b SEC Regulation S-X 6 4 17 b SEC Regulation S-X 6 4 17 b SEC Regulation S-X 6 4 17 b SEC Regulation S-X 6 4 17 b SEC Financial Reporting Policy 404 4 SEC Regulation S-X 12 12 6 SEC SEC Form N-1A 21 d 1 SEC SEC Form N-1A 21 d 1 SEC SEC Form N-1A 21 d 1 SEC Regulation S-X 12 14 SEC Regulation S-X 12 14 SEC Regulation S-X 12 14 SEC Regulation S-X 12 14 SEC Regulation S-X 12 14 SEC Regulation S-X 12 14 SEC Regulation S-X 12 14 FASB Statement of Financial Accounting Standard 57 AICPA Audit and Accounting Guide - Audits of Investment Companies 6 7 2 e AICPA Audit and Accounting Guide - Audits of Investment Companies 6 7 2 e AICPA Audit and Accounting Guide - Audits of Investment Companies 6 7 2 e AICPA Audit and Accounting Guide - Audits of Investment Companies 6 7 2 e AICPA Audit and Accounting Guide - Audits of Investment Companies 6 7 2 e AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 34 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 35 AICPA Statement of Position 98 5 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a FASB Statement of Financial Accounting Standard 57 SEC Regulation S-X 6 4 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 FASB Statement of Financial Accounting Standard 150 FASB Statement of Financial Accounting Standard 150 FASB Statement of Financial Accounting Standard 150 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 69 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 69 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 69 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 69 c SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 d AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 d AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 d AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 d FASB Statement of Financial Accounting Standard 95 SEC SEC Form N-1A SEC Regulation S-X 12 12 14 SEC Regulation S-X 12 12 14 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47, 48 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 44. 47 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 49-51 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 g SEC Regulation S-X 6 7 e SEC Regulation S-X 6 7 7 SEC Regulation S-X 6 9 1 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 21-24 SEC Regulation S-X 6 4 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 21-24 SEC Regulation S-X 6 4 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 FASB FASB Interpretation 39 FASB Statement of Financial Accounting Standard 133 FASB Statement of Financial Accounting Standard 140 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 SEC Regulation S-X 12 12 B AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 6 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 26 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 21-24 SEC Regulation S-X 6 4 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 AICPA Statement of Position 98 5 SEC Regulation S-X 6 4 8 SEC Regulation S-X 12 14 SEC SEC Form N-1A SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c SEC Regulation S-X 6 9 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 c SEC Regulation S-X 6 7 2 f AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c SEC Regulation S-X 6 9 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 e SEC SEC Form N-1A 9 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 e SEC SEC Form N-1A 9 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c SEC Regulation S-X 6 9 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c SEC Regulation S-X 6 9 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c SEC Regulation S-X 6 9 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33 SEC Regulation S-X 6 7 1 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 6 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 61 FASB Statement of Financial Accounting Standard 95 20 SEC Regulation S-X 6 4 10 e AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 26 SEC Regulation S-X 6 4 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33 SEC Regulation S-X 6 7 1 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33 SEC Regulation S-X 6 7 1 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 40-41 SEC Regulation S-X 6 7 g 2 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 12 12 2 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 j AICPA Audit and Accounting Guide - Audits of Investment Companies 7 38-41 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 38 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 40-41 SEC Regulation S-X 6 7 2 g AICPA Audit and Accounting Guide - Audits of Investment Companies 7 41 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 67 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36-37 SEC Regulation S-X 6 7 2 a SEC Regulation S-X 6 7 g 1, 2, 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 67 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 38 SEC Regulation S-X 6 7 2 g AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 b AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 d SEC Regulation S-X 6 4 SEC Regulation S-X 12 12 B AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 FASB FASB Interpretation 39 SEC Regulation S-X 12 13 SEC Regulation S-X 12 12 B AICPA Audit and Accounting Guide - Audits of Investment Companies 7 68 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 12 12 2 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 18 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 h AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 4 8 n 1 ii AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 SEC SEC Form N-1A SEC SEC Form N-1A SEC SEC Form N-1A SEC SEC Form N-1A SEC SEC Form N-1A SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 SEC SEC Form N-1A SEC Regulation S-X 6 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 12 13 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 12 13 SEC SEC Form N-1A SEC SEC Form N-1A 21 d 1 SEC SEC Form N-1A 21 d 1 SEC SEC Form N-1A 21 d 1 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33-35 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 34 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33-35 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33-35 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33-35 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 b AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 b SEC SEC Form N-1A 9 FASB Statement of Financial Accounting Standard 95 27-28 SEC Regulation S-X 6 7 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 85 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 57-64 FASB Statement of Financial Accounting Standard 95 27-28 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47, 48 SEC Regulation S-X 6 4 SEC Regulation S-X 6 7 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47, 48 SEC Regulation S-X 6 4 SEC Regulation S-X 6 7 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 85 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 57-64 FASB Statement of Financial Accounting Standard 95 27-28 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47, 48 SEC Regulation S-X 6 7 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 53 FASB Statement of Financial Accounting Standard 95 28 SEC Regulation S-X 6 7 9 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 85 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 57-64 FASB Statement of Financial Accounting Standard 95 27-28 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 85 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 57-64 FASB Statement of Financial Accounting Standard 95 27-28 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 85 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 57-64 FASB Statement of Financial Accounting Standard 95 27-28 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47, 48 SEC Regulation S-X 6 7 7 SEC Regulation S-X 6 7 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47, 48 SEC Regulation S-X 6 7 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47-48 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 47, 48 SEC Regulation S-X 6 7 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 26 SEC Regulation S-X 6 4 12 SEC Regulation S-X 12 12 2 SEC Regulation S-X 12 12 6 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 38639 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 18 SEC Regulation S-X 12 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 33-35 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 35 FASB Financial Accounting Concepts 6 78 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 85 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 57-64 SEC SEC Form N-1A SEC Regulation S-X 12 14 SEC Regulation S-X 12 14 SEC Regulation S-X 6 3 d SEC Regulation S-X 12 12 1 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 22 SEC Regulation S-X 6 4 10 SEC Regulation S-X 6 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 FASB Statement of Financial Accounting Standard 140 17 SEC Regulation S-X 6 4 11 SEC Regulation S-X 12 12 SEC Regulation S-X 6 2 a SEC SEC Form N-1A SEC Regulation S-X 12 12 2 SEC Regulation S-X 12 12 1 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 SEC Regulation S-X 6 4 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 d AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 m SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 68 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 12 12 2 SEC Regulation S-X 6 4 19 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 70 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 b AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 h SEC SEC Form N-1A 9 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 AICPA Audit and Accounting Guide - Audits of Investment Companies 4 29 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 b SEC Regulation S-X 6 9 2 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 54 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 a SEC Regulation S-X 6 9 1 SEC Regulation S-X 6 9 5 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 67 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 b SEC SEC Form N-1A 9 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 43 SEC Regulation S-X 6 7 6 SEC Regulation S-X 6 9 1 SEC Regulation S-X 6 7 7 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 44 SEC Regulation S-X 6 7 7 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 c SEC SEC Form N-1A 9 FASB Statement of Financial Accounting Standard 95 32 FASB Statement of Financial Accounting Standard 95 32 SEC Regulation S-X 12 12 5 FASB FASB Interpretation 39 SEC Regulation S-X 12 13 SEC Regulation S-X 6 4 SEC Regulation S-X 6 4 19 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 FASB Statement of Financial Accounting Standard 133 SEC Regulation S-X 6 4 6 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 FASB FASB Interpretation 39 FASB Statement of Financial Accounting Standard 133 SEC Regulation S-X 12 13 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 65 SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 FASB Statement of Financial Accounting Standard 140 SEC Regulation S-X 6 4 7 AICPA Statement of Position 98 5 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 AICPA Statement of Position 98 5 SEC Regulation S-X 6 4 8 SEC Regulation S-X 12 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 b SEC Regulation S-X 6 4 16 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 22 SEC Regulation S-X 6 4 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 SEC Regulation S-X 6 4 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 22 SEC Regulation S-X 6 4 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 22 SEC Regulation S-X 6 4 10 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 FASB Statement of Financial Accounting Standard 133 FASB Statement of Financial Accounting Standard 138 FASB Statement of Financial Accounting Standard 139 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 23 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 83 FASB Statement of Financial Accounting Standard 95 20 SEC SEC Form N-1A SEC Regulation S-X 12 12 8 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 38639 SEC Regulation S-X 12 12 SEC Regulation S-X 12 12 2 SEC Financial Reporting Policy 404 4 SEC Regulation S-X 12 12 6 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 10 SEC Regulation S-X 12 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 69 b SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 12 13 SEC Regulation S-X 12 12 SEC SEC Form N-1A SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 83 FASB Statement of Financial Accounting Standard 95 19 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 k SEC Regulation S-X 12 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 67 SEC SEC Form N-1A SEC SEC Form N-1A SEC Regulation S-X 12 12 3 SEC Regulation S-X 12 12 6 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 44 SEC Regulation S-X 6 7 7 a SEC Regulation S-X 6 7 7 c AICPA Audit and Accounting Guide - Audits of Investment Companies 2 73-76 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 45 FASB Statement of Financial Accounting Standard 133 36-42 SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 7 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 44 AICPA Audit and Accounting Guide - Audits of Investment Companies 2 73-76 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 45 SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 7 c SEC Regulation S-X 6 7 c AICPA Audit and Accounting Guide - Audits of Investment Companies 7 52 SEC Regulation S-X 6 7 8 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 66 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a SEC SEC Form N1-A 3 FASB Statement of Financial Accounting Standard 95 32 SEC Regulation S-X 12 12 2 SEC Regulation S-X 12 12 2 SEC Regulation S-X 12 12 14 SEC Regulation S-X 12 12 2 SEC Regulation S-X 12 12 6 SEC Regulation S-X 12 12 6 SEC Regulation S-X 12 12 6 SEC Regulation S-X 12 12 6 SEC Regulation S-X 12 12 2 SEC Regulation S-X 12 12 6 SEC SEC Form N-1A SEC Regulation S-X 6 4 19 SEC Regulation S-X 6 4 19 SEC Regulation S-X 6 4 19 SEC SEC Form N2 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a SEC Regulation S-X 12 12 A SEC Regulation S-X 12 12 A SEC Regulation S-X 12 12 A SEC Regulation S-X 12 12 A SEC Regulation S-X 12 12 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 11 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 27 SEC Regulation S-X 4 8 SEC Regulation S-X 4 8 SEC Regulation S-X 12 12 5 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 FASB FASB Interpretation 39 SEC Regulation S-X 12 12 SEC Regulation S-X 12 12 B AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 b SEC SEC Form N-1A 21 d 1 SEC SEC Form N-1A 21 d 1 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 7 2 a SEC Regulation S-X 12 12 A SEC Regulation S-X 12 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 d SEC Regulation S-X 6 9 4 SEC Regulation S-X 12 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 54 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 54-56 SEC Regulation S-X 6 9 1 SEC Regulation S-X 6 9 SEC SEC Form N-1A SEC SEC Form N-1A SEC Regulation S-X 4 8 n 1 ii SEC Regulation S-X 12 13 SEC Regulation S-X 12 13 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 12 13 SEC Regulation S-X 12 13 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 12 13 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 12 13 SEC Regulation S-X 12 12 SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 SEC Regulation S-X 12 12 SEC Regulation S-X 12 12 SEC Regulation S-X 12 12 SEC Regulation S-X 12 12 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 19 SEC Regulation S-X 6 4 6 a AICPA Audit and Accounting Guide - Audits of Investment Companies 7 36 SEC Regulation S-X 6 4 19 SEC Regulation S-X 6 5 4 SEC Regulation S-X 12 12 3 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 68 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 10 SEC Regulation S-X 12 12 3 SEC Regulation S-X 12 12 6 SEC SEC Form N-1A AICPA Audit and Accounting Guide - Audits of Investment Companies 7 24 SEC Regulation S-X 6 4 12 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 a SEC Regulation S-X 12 12 8 SEC Regulation S-X 12 12 8 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 55 AICPA Audit and Accounting Guide - Audits of Investment Companies 12 35 SEC Regulation S-X 6 4 17 a SEC Regulation S-X 6 9 7 AICPA Audit and Accounting Guide - Audits of Investment Companies 7 28 a SEC Regulation S-X 6 4 17 c SEC Regulation S-X 6 4 17 c SEC Regulation S-X 6 4 17 c SEC Regulation S-X 6 4 17 c FASB Statement of Financial Accounting Standard 133 SEC Regulation S-X 6 4 17 c SEC Regulation S-X 6 4 17 c FASB FASB Interpretation 39 SEC Regulation S-X 6 4 17 c FASB FASB Interpretation 39 FASB Statement of Financial Accounting Standard 133 FASB Statement of Financial Accounting Standard 138 FASB Statement of Financial Accounting Standard 139 SEC Regulation S-X 6 4 10 SEC SEC Form N-1A SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B AICPA Audit and Accounting Guide - Audits of Investment Companies 7 20 FASB Statement of Financial Accounting Standard 133 FASB Statement of Financial Accounting Standard 140 SEC Regulation S-X 6 4 10 b SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B SEC Regulation S-X 12 12 B AICPA Audit and Accounting Guide - Audits of Investment Companies 7 16 SEC Regulation S-X 12 13 AICPA Statement of Position 94 6 FASB Accounting Principles Board Opinion 12 10 FASB Financial Accounting Concepts 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017 SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 SEC Regulation S-X Rule 5 2 31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 SEC Regulation S-X 5 3 AICPA Accounting Research Bulletin 43 3A 7 SEC Regulation S-X Rule 7 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SEC Regulation S-X 5 2 SEC Regulation S-X Rule 5 2 28-31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FASB Accounting Principles Board Opinion 12 10 FASB Financial Accounting Concepts 5 55-57 http://www.fasb.org/pdf/con5.pdf 31017 SEC Regulation S-X Rule 3 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 SEC Regulation S-X Rule 5 2 31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 SEC Regulation S-X Rule 5 2 31 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SEC Regulation S-X Rule 7 3 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299