Regulatory Alerts2016-11-18 | 2016-25349Added
Investment Company Reporting Modernization
The Securities and Exchange Commission adopted final rules to modernize reporting requirements for registered investment companies by introducing new structured data forms. The Commission established Form N-PORT for monthly portfolio holdings and Form N-CEN for annual census data, while simultaneously rescinding Forms N-Q and N-SAR. Additionally, the rules mandate enhanced derivatives disclosures in financial statements and require specific reporting on securities lending activities to improve market transparency and regulatory oversight.
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