Comments on SEC Regulatory Initiatives Under Title II of the JOBS Act
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Investment transactions are accounted for on the
trade date. Realized gains (losses) from the sale of
investments and unrealized appreciation
(depreciation) in the value of investments are
calculated with reference to the average cost of the
related investments which exclude brokerage
commissions and other trading expenses. All net
realized gains (losses), unrealized appreciation
(depreciation) in value, and transaction costs are
attributable to investments and derivative
instruments which are deemed held for trading, and
are included in the Statement of Operations....
Nội dung trích xuất từ tài liệu:
Comments on SEC Regulatory Initiatives Under Title II of the JOBS Act
Nội dung trích xuất từ tài liệu:
Comments on SEC Regulatory Initiatives Under Title II of the JOBS Act
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