©2005 Investment Company Institute. All rights reserved. Information may be abridged and therefore incomplete.
Communications from the Institute do not constitute, and should not be considered a substitute for, legal advice.
[18893]
May 26, 2005
TO: ACCOUNTING/TREASURERS COMMITTEE No. 7-05
RE: TAX-BASIS/N-Q DISCLOSURE POLICY SURVEY RESULTS
At the March meeting of the Institute’s Accounting/Treasurers Committee, members
requested a survey of disclosure policies relating to: a) tax-basis information included in semi-
annual financial statements; and 2) footnote information included in SEC Form N-Q. Seventy-
four firms completed the survey. The survey questionnaire, marked to show aggregate
responses, is attached.
The ICI solicited data from member complexes for informational purposes only. All
survey responses were aggregated and no individual complex data are presented or discussed
in the final document. Each member should independently review and utilize such aggregated
data as it deems appropriate. These survey results are confidential and for members’ internal
use only.
Gregory M. Smith
Director - Operations/Compliance & Fund
Accounting
Attachment (in .pdf format)