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The system creates new positions for both STAT and GAAP, sets them to EMA, with the following ledger activity (accounts specific to the equity method of accounting appear in
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in yellow).
STAT Treatment
Account | Account | Debit | Credit |
|---|---|---|---|
1010000100 | COST OF INVESTMENTS | 10,000.00 | 0.00 |
9999999992 | CONVERSION COST | 0.00 | 10,000.00 |
1011000103 | UNREALIZED APPRECIATION OF UNDISTRIBUTED INCOME | 600.00 | 0.00 |
1011000101 | UNREALIZED APPRECIATION OF INVESTMENTS | 300.00 | 0.00 |
3003000335 | ACCUMULATED UNREALIZED GAIN/LOSS ALLOCATED TO CAPITAL | 0.00 | 300.00 |
1011000202 | UNREALIZED CURRENCY DEPRECIATION OF INVESTMENTS | 0.00 | 200.00 |
3003000336 | ACCUMULATED UNREALIZED CURRENCY GAIN/LOSS ALLOCATED TO CAPITAL | 200.00 | 0.00 |
3003000337 | ACCUMULATED UNREALIZED INCOME/LOSS | 0.00 | 600.00 |
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