1909004 Informal Interpretation

1
Sheinberg, Samuel I.
From: 	Sheinberg, Samuel I.
Sent: 	Wednesday, September 11, 2019 2:06 PM
To:
Cc:
Subject: 	RE: Item 5 Reporting of Capital Gains
Capital gains are not reported.
Sam
From:
Sent: Wednesday, September 11, 2019 1:41:24 PM (UTC-05:00) Eastern Time (US & Canada)
To:
Subject: Item 5 Reporting of Capital Gains
HSRHelp,
Do investment funds/vehicles report capital gains as part of investment income (under 523910 Investment Income) as
Item 5 revenue? I had a call with Mike Verne years ago in which he said that they should report interest and dividend
income only, and not capital gains. I don’t see any informal opinions on this point, however.