![]() I add new free printables to the VAULT all the time. It feeds cardstock like a champ, prints great, and it’s cartridge-free! That means you can buy bottles of ink (very reasonably, I might add) and fill up whenever you’re low wihtout breaking the bank on expensive cartridges! Don’t miss out on all the fun free printables in the VAULT A Month of Fun School Lunch Ideas Get the free printable with the PDF of free printable lunch box notes, lunch box jokes, and little ways to make them a bit more special through the form below. For printable projects like this, take a look at the Canon SuperTank all-in-one printer. 1 & 2 Encouragement 18 Designs 6 Blank PRINTABLE Lunchbox Appreciation School Kids INSTANT DOWNLOAD Digital File 5 out of 5 stars (95. But if not, or if you’re in the market for a new one, I can’t say enough good things about Canon printers. Lunch Box Notes, Back to School Notes, Instant Download, School Lunch Box Notes, Printable Love Notes for Kids Lunch 4.5 out of 5 stars (188) 2.51. Formatted to print on letter sized (8.5×11 inch) paper.Ĭhances are if you’re here looking for free printables, you probably already have a printer that works well for you.These free printable lunchbox notes from Old Salt Farm have plenty of room to write your. Make sure your printer is set to print in portrait orientation Free printable lunch notes to brighten your childs school day.If you’re in a crunch, basic computer paper will do just fine □ Print on white cardstock for nice sturdy cards that can hold up in a lunch box. ![]() Each note is formatted to be a consistent size, so you should be able to stack 2-3 pages together and cut them out all at once.Īdd them into the drawer with your lunch packing supplies and slip one in their lunch box every morning! Print on cardstock (I recommend at least 65#).Ĭut out each individual note. It’s a great opportunity to explain the play on words if they didn’t quite catch it while they were eating their sandwich!įree printable lunch notes in a quick 5 minutes!ĭownload the individual pages you want, or all the pages as a whole packet. Most afternoons I ask them what they thought of their note. Admittedly, the play on words is lost on them sometimes, but boy does it make me smile when I’m packing their lunches in the morning and slipping in a TURTLEY awesome note that’s definitely the real DILLO (see where I’m going here?). My 2 oldest kids (a 2nd grader and 4th grader) were my test subjects for these. Some of them were things I drew for custom orders or my kids’ birthday parties, some I drew for a project that just hasn’t been completely finished yet, but they’re all ripe for puns and positivity, so why not dust them off and share them with the world?! Don’t worry, be HOPPY The fact is, I’ve drawn SO many animals and other details over the years that don’t get to be in the spotlight in my Etsy Shop or Amazon Handmade Store. It’s from MeganHStudio, so you know every animal and other detail is all hand drawn-that’s the only way I do things around here. ![]() If you’re just here to download these free printable lunch notes and start printing, I get it–you can scroll to the bottom and they’ll be waiting there for you… I giggled every time I sat down to work on these ![]()
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![]() ![]() ![]() Sci Rep 5:8365Ĭhristiansen G, Philmus B, Hemscheidt T, Kurmayer R (2011) Genetic variation of adenylation domains of the anabaenopeptin synthesis operon and evolution of substrate promiscuity. Crit Rev Biotechnol 37:393–410īrettin T, Davis J-J, Disz T, Edwards R-A, Gerdes S, Olsen G-J, Olson R, Overbeek R, Parrello B, Pusch G-D, Shukla M, Thomason J-A, Stevens R, Vonstein V, Wattam A-R, Xia F (2015) RASTtk: a modular and extensible implementation of the RAST algorithm for building custom annotation pipelines and annotating batches of genomes. Appl Microbiol Biotechnol 95:593–600īiniarz P, Lucaszewicz M, Janek T (2017) Screening concepts, characterization and structural analysis of microbial-derived bioactive lipopeptides: a review. BMC Genomics 9īéchet M, Caradec T, Hussein W, Abderrahmani A, Chollet M, Leclère V, Dubois T, Lereclus D, Pupin M, Jacques P (2012) Structure, biosynthesis and properties of kurstakins, nonribosomal lipopeptides from Bacillus spp. Plant Physiol 144:1863–1877Īziz R-K, Bartels D, Best A-A, DeJongh M, Disz T, Edwards R-A, Formsma K, Gerdes S, Glass E-M, Kubal M, Meyer F, Olsen G-J, Olson R, Osterman A-L, Overbeek R-A, McNeil L-K, Paarmann D, Paczian T, Parrello B, Pusch G-D, Reich C, Stevens R, Vassieva O, Vonstein V, Wilke A, Zagnitko O (2008) The RAST server: rapid annotations using subsystems technology. Appl Microbiol Biotechnol 92:571–581Īsselbergh B, Curvers K, Franca S-C, Audenaert K, Vuylsteke M, Van Breusegem F, Höfte M (2007) Resistance to Botrytis cinerea in sitiens, an abscisic acid-deficient tomato mutant, involves timely production of hydrogen peroxide and cell wall modifications in the epidermis. This study highlighted that the richness of the Algerian ecosystems in Bacillus strains is able to produce: surfactin, pumilacidin, lichenysin, kurstakin, and different types of fengycins.Ībderrahmani A, Tapi A, Nateche F, Chollet M, Leclère V, Wathelet B, Hacene H, Jacques P (2011) Bioinformatics and molecular approaches to detect NRPS genes involved in the biosynthesis of kurstakin from Bacillus thuringiensis. According to the comparison of both the results of MALDI-ToF-MS and genome analysis, it was concluded that this adenylation domain could activate both residues at the same time. Investigation of its genome led to the finding of an adenylation domain of the fengycin synthetase predicted to activate the glutamate residue instead of the glutamine one. An interesting potential of antifungal activity and the synthesis of two forms of fengycins differing in the eighth amino acid (Gln/Glu) were found from the strain 8. The difficulty to detect kurstakin genes led us to design two new sets of specific primers. Sixteen active strains were characterized by PCR for their content in genes involved in lipopeptide biosynthesis and by MALDI-ToF for their lipopeptide production, revealing a high biodiversity of products. ![]() In this work, the biodiversity of lipopeptides produced by different antifungal Bacillus strains isolated from seeds, rhizospheric, and non-rhizospheric soils in Algeria was analyzed. Depending of their structure, these compounds show antifungal and/or plant systemic resistance inducing activities. This property is linked to the production of several families of lipopeptides. Several Bacillus strains have been well studied for their ability to control soil-borne plant diseases. ![]() ![]() The guys encourage comments and questions via their Twitter email to and read and respond to as many as they can during each show. The two have no pretense about being experts: they are just two opinionated shareholders who love the team, follow it closely, but don’t always see the Packers fortunes eye to eye. Hosts Chris and Dave began the show as a way of capturing the spirited chats the two co-workers had about the team around the office. That's right - a special offseason episode of Packers Therapy, featuring Chris and its first show in 2005, Packers Therapy is the longest-running Packers podcast on the Internet. Whether you are happy, sad, or on the fence, it has finally come to fruition. ![]() We all knew the day may come, and today, we know for sure it is happening. The entire state of Wisconsin and Packers fan base has been losing sleep for months. One subscription.four awesome Green Bay Packers podcasts every week! Get the latest news, injury updates and preview the next game with key matchups to look for and find out why we think the Pack will win or lose. Lahey and Gil Martin give you in-depth analysis of what’s happening with the Green Bay Packers. No Huddle Radio - Our newest podcast to join the PTN stable of stars, hosts J.J. It's like having you best friend talking to you, except he knows a lot about the Packers and might be a little inebriated. LempsTalkinPack - "The John Oliver of Packers podcasts", Chris Lempesis brings you his one-man show of insightful Packers reactions the morning after the game. ![]() It's a great listen and breakdown every week. Take a listen to this engaging pod, and you'll never be able to let it go!Ĭheesehead Radio - Going on its 11th season, longtime Packers bloggers and co-hosts CD Angeli and Jersey Al Bracco, and Kelly Hodgson bring you their patented "Four Quarters" of Packers conversation, as well as their weekly "Hot Pocket" rants. Packers Therapy-the longest-running Packers podcast in existence! Chris and Dave bring their unique and entertaining takes on the Packers, pop culture, and betting lines week in and week out. Packers Talk was ranked as the third best Packers Podcast on the internet in 2022 by ! One subscribe gets you access to an entire stable of distinct content from some great Packers podcasters! Come and listen to some of the best Green Bay Packers podcasts content available for free. ![]() ![]() ![]() I have games on a FAT-32 formatted external drive, using El Capitan. wdf (Wiimms WDF Tool): A support tool for WDF, WIA, CISO and GCZ images. It can list, add, extract, remove, rename and recover ISO images as part of a WBFS. It can create, check, repair, verify and clone WBFS files and partitions. Every time I open witgui or I refresh the list I get a popup error: Bugs fixed and press enter/return key. wwt (Wiimms WBFS Tool): The main WBFS manipulation tool (WBFS manager). Wiimms ISO Tools is a set of command line tools to manipulate Wii and GameCube ISO images and WBFS containers. With Witgui you Wii(mms) ISO Patcher for Windows, Linux and Mac, an offer. The toolset consists of the following tools: Shift-Option-Command-R isn't available. ![]() the gui on witgui shows the games on my wbfs partition). Then I use witgui to move either iso or wbfs files to the usb drive, and everything seems to be working (i.e. I take a 64gb drive, format it to FAT 32 on my mac, then use witgui to format the drive for hdfs wbfs. With this all-in-one Mac utility, you can uninstall Witgui 2.1.5 completely. I'm having trouble getting games onto the wii. This is an issue - WBFS works for Wii games, but Gamecube games will only run off of FAT32 formatted USB drives or SD cards. It is a graphical user interface based on wit, wwt and the database. #Witgui tutorial upgrade#Īny chance my OS version could be the root cause of this issue? If so, will be really sad as I can’t upgrade because too many licenses to buy again □įeatured for OS X macpkg.icu/?id=52153&kw=.2.2.14.DMG Hope this helps I must say Im very pleased with my modded Wii, which I feel is a far superior alternative to retro gaming than some of these. wia file formats and transferring and deleting games in/between WBFS sections. They will include: listing Wii and GameCube games on your Mac, external drive and WBFS sections inverted between. Version 10.11.5 macpkg.icu/?id=52153&kw=version_2.2.9_Witgui_YOCEQ.dmg Īdded option for creating a parent directory with the same name when creating a file.ģ. Download your own Witgui now Witgui implements the most commonly used features of wit and wwt. ![]() (1935 kbytes) Download 2.2.15 Witgui U4Hh 2.4.12 New on OS X (2451 kbytes) Update Witgui 2.2.14 oVtvfe 2.2.7 Updated version Meanwhile, search for the following locations to delete associated items: Hi, first of all I love the application Witgui, I used it for a couple of days! Open WFSB partition from the quick start menu - new window pops up. (1870 kbytes) KLVY WITGUI 2.2.9 3.2.12 Recomended! version Witgui is a free Wii and GameCube game manager for macOS. Tkinter is the standard GUI library for Python. It is a graphical user interface based on the wit and wwt tools and the database. Python when combined with Tkinter provides a fast and easy way to create GUI applications. Tkinter provides a powerful object-oriented interface to the Tk GUI toolkit. Creating a GUI application using Tkinter is an easy task. (2128 kbytes) Update V.2.4.12 WITGUI V3I 2.2.10 Recomended! version All you need to do is perform the following steps. (2236 kbytes) Download v.2.2.10 Witgui BOW7O 2.2.13 Version MacBook Pro #Witgui tutorial update# ![]() ![]() ![]() If this is your primary reason for looking at an alternative, then its time to make that switch. The app is also lighter on the system resource usage and keeps out of your way while it does its work. With MVP you can have a video player with an excellent set of options at no cost at all. There are lots of promising alternative media players available, but not all offer a powerful set of features like most mainstream programs. This way, you are sure to have a high-quality video output, every time. From video scaling with popular high-quality algorithm and color management to adjusting the frame timing and interpolation, this can do it all. Furthermore, this app has an OpenGL based video output capable of many features. The app has a straightforward C API designed from the ground up to make it usable as a library and easy to integrate into other applications. You can wiggle your mouse on the screen to access a small OSD controller with a modest set of options, including pause, skip, toggle, subtitle, and audio tracks. However, this is not the app's official GUI as the app does not have one. This article will carefully explain and guide you on how the. There is a stock GUI if you launch the app the traditional way. MPV Media Player is a free multi-platform media player that is based on MPlayer and mplayer2. Most of the time, you can open the app by double clicking on a video file. Many of its option names and semantics were reworked to make them more intuitive and memorable. MVP is primarily a CLI application, meaning it lacks a traditional interface. This means you can use MPV to play simple MP3 files as well as high-fidelity 4K HEVC movies. Furthermore, MPV also supports a wide range of codecs and formats. Unlike graphical players like VLC Media Player, MPV allows you to load any supported media file straight from your terminal. The list of configurable capabilities of MPV literally goes on with 445 options. MPV is a free, open-source command-line multimedia player. The app also lets you apply various audio and video filters, adjust the quality, customize framerate, do color management, frame timing, and interpolation. Whether it is internet radio streams, video streams, and videos saved in your device's media library, you can play it using this software. Like VLC, MPV can play almost every media content you chuck on its way. Under its austere user interface is a veritable NASA dashboard of command options and advanced configurable capabilities. MPV is as powerful as VLC but does not pull all of the toggles, levers, and switches in your face by default. ![]() ![]() ![]() In the first game, Mel wasn’t crazy about a call by base umpire Tom Dunn, and made his displeasure known by “kicking at” Dunn on the field. After that rule was lifted in the NL, New York Giants manager Mel Ott got right to work, getting himself ejected twice on June 9th, 1946. So trust me, this joke killed back in 1911!įrom 1924 to 1946 in the NL, and from 1907 to 1952 in the AL, if a player or manager was ejected from the first game of a double header, they were automatically ejected from the second as well. ![]() The McGraw mentioned here is John McGraw, an OG Angry Manager who once stood his ground for so long after an ejection that his team forfeited the game. The New York Times, however, does note he was chased twice: The New York Times, Sep 5, 1911 one newspaper from the next day only reports that Tenney was ejected in the first of the two games. Vincent has Fred Tenney listed as the first to have done it, as a player/manager for the Boston Rustlers back on September 4th, 1911. ![]() And reason would be right! The double ejection has indeed happened a bunch!Īccording to a wonderful short paper on the history of ejections by the late baseball researcher David Vincent, published by in 2017, five players have done it, and nine or ten managers. Every now and then you’ll get a spicy one where some dirt gets kicked up or the first base bag gets hoisted off the field.Īnd with baseball in the unique position of having regular-ish double-headers throughout the season, it would stand to reason that, on occasion, a particularly riled-up manager or player would be thrown out of not just one but both games of the day. The theatrics are incredible: the manager stomping out of the dugout, ready to defend his team, making his way to the umpire, getting on his toes so he can get over the chest protector and scream in the umpire’s face until the umpire winds up like he’s physically throwing the guy out and points to the clubhouse, spit everywhere, the whole crowd going nuts … I love all of it. But baseball ejections are special, particularly when it’s a manager getting thrown. Sure, every sport gives the officials some sort of authority to boot someone for acting up or doing something dangerous. This is why baseball ejections are so good. There’s sort of a special thrill in seeing a jerk who’s causing a ruckus get the old heave-ho, isn’t there? Haven’t you experienced the satisfaction of cheering while somebody who’s totally asking for it gets escorted from the premises? It’s both schadenfruede and relief, a potent mix. I like watching people get thrown out of places, especially if they really deserve it. ![]() ![]() ![]() This is very creative and intricate tattoo design. female wolf tattoosĪ wolf tattoo is a symbol of loyalty and devotion to women. Since wolf tattoos can be done in any size, sleeves are a perfect place for a medium or large sized wolf tattoo. ![]() You can choose to get any wolf from howling to snarling on your body. The bold, black inked tribal wolf tattoo looks unique. Most tribal tattoos are actually symbols, and a wolf also makes for a perfect tribal tattoo or animal symbols. You can wear a wolf face tattoo on your finger in black. Miniature tattoos are for those who specifically do not want to overdo. So, it is better you find out the right tattoo artist for your wolf tattoo. Definitely going to the wrong tattoo artist will lead to dissatisfaction and regret. If you have already chosen the best tattoo artist who has already made such intricate tattoos, then you are through. Remember, most wolf tattoo designs are intricate, which is required to be done by an experienced tattoo artist. However, how cool your design looks will significantly depend on your tattoo artist. Wolf tattoo designs can be etched in any size. Whether you want a miniature wolf tattoo or a larger wolf tattoo, it is easy to get. The best thing about wolf tattoos is that they can be etched anywhere and in any size. Undoubtedly, they are cool! In fact, they are the coolest tattoo designs. Whatever one believes, there is no doubt that wolf tattoo designs look perfect on men, they are a great way to reveal the wild side of a man. In some cultures, wolves are considered protective guides, while others believe they are apex predators because of their wild nature. ![]() Basically it depends on the characteristics that you feel are relatable with a wolf and accordingly you get a tattoo. While some get a wolf tattoo to represent loyalty. For instance, if you are very protective about your family, then a wolf tattoo is a symbol of protection for you. However, the meaning of a wolf tattoo varies person to person. A wolf tattoo simply represents untamed nature, strong associations with family, loyalty, and protection. Wolves look like dogs, it is because they belong to the same family. Please be understanding.Wolf tattoo designs are one of the most popular tattoo designs among men. Note: Due to manual measurement, there will be an error of +/-0.3-0.5 cm. Some of the Wolf Tattoo Aloha Hawaiian Shirt Gift For Summer Holiday photos Wolf Tattoo Aloha Hawaiian Shirt Gift For Summer Holiday Product Photo 1 HAWAIIAN SIZE CHART
![]() If you have problems or bugs with the plugin contact with me via private message or post on the plugin discussion and I will take a look at it. Please avoid posting bad ratings before asking. This permission will set a specific time limit defined in the config, for the player. playertimelimit.admin Access to all plugin commands. ptl taketime Takes playtime from a player. ptl addtime Adds playtime to a player. ptl resettime Resets playtime for a player. ptl check (optional) Checks player time left and total time. c-plus-plus bzflag bzflag-plugin Updated C++ xale / bzflag-spreetracker Star 0. ptl info Checks the remaining time for playtimes reset. BZFlag Plugin: allows operators to change the servers current map, or players to vote for a map change. ptl message Enables or disables the time limit information message for yourself. "&cYou have &730 seconds &cleft to play on the server." A BZFlag plugin that will switch players to another team during gameplay without the need for a respawn or rejoin. # At 60 seconds of playtime remaining this message will be sent # This allows you to set notification messages when a player reaches # Whether the time limit information message should appear in the Information_message_enabled_by_default : true # all players joining for the first time. # If this option is enabled, the information message will show up to # Specific time when playtimes will be reset every day. Teleport_coordinates_on_kick : spawn 0 60 0 90 0 # coordinates where you want the player to be teleported. # be kicked from the server when its time run outs. # Since the time limit works only in certain worlds, the player will not # Worlds in which players will have the same time limit. # Whether this system should be enabled or not. # in certain worlds instead of the entire server. # World whitelist system option that allows you to set the time limit only # default and op groups don't require permissions to be used. # to the players to apply a group: playertimelimit.limit. # create as many groups as necessary, and give the following permission # user can play on the server each day until playtimes are reset. # Here you must define the amount of time (in seconds) a # Whether the plugin should alert OP players of new plugin updates Works only on Spigot/Paper (not craftbukkit)! ✓Command to check player time left and total time ✓Command to check remaining time for playtimes reset ✓Command to enable/disable information message ✓ Prevent players with no time left joining the server You can even set time limits for each rank on your server! Players with no time left will be kicked from the server and they will not be able to join again until the playtimes are reset. ![]() This idea of the plugin came originally from Youtube Minecraft series but it can be used for other cases as well. This simple plugin allows you to create a system in which players can play a limited amount of time in your server (or certain worlds), for example just 2 hours a day. ![]() ![]() ![]() Group delay precision from these setups is close to the precision reached at geodetic setups. Since 2016–2020, astronomical observations typically cover frequency bands of 256 or 512 MHz. Progress in radio astronomy instrumentation resulted in an increase of recorded bandwidth. However, single-band observations at rather low frequencies such as 5 GHz are affected by the ionospheric refraction, and this limits their usability for geodesy. ![]() 2007), processing astronomical data in a geodetic/astrometric mode was feasible and provided good results (Petrov and Taylor 2011). In case the goal of astronomical observation requires wide spanned bandwidth, e.g., for VLBA (Very Long Baseline Array) Imaging and Polarimetry Survey at 5 GHz (Helmboldt et al. ![]() A non-contiguous allocation of intermediate frequencies for astronomy projects was rare because usually it was not required, and commonly used software packages, such as AIPS (Greisen 2003), that implemented the fringe fitting procedure do not support direct processing of such data. Although such data were still useful for astrometry (Petrov 2011, 2013), they were too coarse for precise geodesy. As a result, group delay uncertainty at a given signal-to-noise ratio (SNR) was an order of magnitude worse than from geodetic schedules. The use of data for geodesy and astrometry from astronomical programs designed for imaging was not common in the past because four to eight intermediate recorded frequencies (IFs) were usually allocated contiguously, while for geodetic applications the frequencies are allocated as wide as possible. Astronomical schedules usually avoid subarrays. This leads to a substantial reduction of the number of closures in phase and amplitude required for robust imaging. A typical geodetic schedule splits the network into a number of ad hoc subarrays, so a subset of stations observes one source and a subset of other stations observes another source at the same time, and upon completion of integration another subset of stations observes the next source. Unfortunately, geodetic observing schedules are not well suited for producing good quality images. One of the most promising ways to compute the source structure contribution to group delay is to generate images from the same VLBI observations, perform their 2D Fourier transform over spatial coordinates, and use it for calculation of structure delay (see, e.g., Petrov and Kovalev 2017). ![]() 2015 Petrov and Kovalev 2017) or even the major (Anderson and Xu 2018) contributor to the error budget in geodetic VLBI. 2002 Tornatore and Charlot 2007 Shabala et al. It was known for long time that source structure is a significant (e.g., Zeppenfeld 1993 Sovers et al. Up to now, the contribution of source structure is not included in routine analysis of VLBI data. Group delay of an extended source observed with very long baseline interferometry (VLBI) differs from the group delay of a point source. We conclude that systematic errors in MOJAVE-5 dataset are low enough for these data to be used as an excellent testbed for further investigations on the radio source structure effects in geodesy and astrometry. We showed that the major factor causing discrepancies in the estimated geodetic parameters is the different scheduling approach of the datasets. the scheduling approach, treatment of the ionospheric delay, and selection of target radio sources. We isolated three major differences between the datasets in terms of their possible impact on the geodetic results, i.e. The wrms of the difference of estimated Earth orientation parameters with respect to the reference IERS C04 time series are a factor of 1.3 to 1.8 worse. We showed that the baseline length repeatability from MOJAVE-5 experiments is only a factor of 1.5 greater than from the dedicated geodetic dataset and still below 1 ppb. We processed a concurrent dedicated VLBA geodesy program observed at 2.3 GHz and 8.6 GHz starting on September 2016 through July 2020 as reference dataset. We investigated the suitability of the astronomical 15 GHz Very Long Baseline Array (VLBA) observing program MOJAVE-5 for estimation of geodetic parameters, such as station coordinates and Earth orientation parameters. ![]() ![]() ![]() Kramerica should not be aggregated into one combined exposure because the purpose of the “5%” rule is to highlight a fund’s “influence” over an investment through its indirect ownership.If the purpose of the “5%” rule is to highlight those indirect investments where the entity has a particularly large “exposure”, then aggregation would be appropriate to report this indirect exposure. Kramerica should be viewed as one combined investment between the two funds for the purposes of presenting in the SOI.Two arguments that can be made to this scenario include: Therefore, judgment will need to be applied and an accounting policy will need to be developed by the fund. Consider this example from one of the courses in our Investment Management Industry Fundamentals series:ĪSC 946 does not specifically address the issue highlighted in this example and only provides the principle already covered above. The next issue is a little more complicated.Obviously, judgment will need to be applied here largely based on the significance of the investment. The FoF may consider disclosing interim or unaudited information and note this in the disclosure as this may be more useful to the users of the financial statements. When considering this issue, note that ASC 946 states that “if information about the investee’s portfolio is not available, that fact shall be disclosed” however, this “out” should not be used without contemplation. Do you see a problem? By the time audited financial information is available for the investee fund, it may be too late for the FoF to consider and prepare its own financial statements. Let’s assume the FoF has a reporting date of December 31 and has an investment in an investee fund that also has a December 31. The first issue is purely an administrative one. ![]() Let’s take a look at just a couple quick ones: This requirement seems reasonable, but often presents some interesting application issues. If they hold a 20% interest in Fund A and that fund holds an investment in a Company X common stock with a fair value of $300,000, the investment in Company X would be required to be presented/disclosed separately as a result of the “look through” requirement (i.e. those investments held by the investee funds held by a FoF) whose proportional share ownership represent more than 5% of the reporting entity’s net assets be either included in the SOI or in a note to the schedule.įor example, let’s assume a FoF has net assets of $1 million. ASC 946-210-50-9 requires that indirect investments (i.e. When preparing the SOI for a FoF, some interesting presentation issues arise.įirst of all, when a FoF, or any investment company for that matter, has an investment in another fund, for purposes of the SOI, that direct investment in the fund is considered the investment for purposes of complying with all the categorization and individual presentation requirements.īut does this requirement provide enough transparency to understanding the investments and exposure for a fund? Are the underlying investments held by the investee fund important information that should be disclosed? ASC 946 says…maybe!Īs we’ve already noted, although the general principle is that the direct investment in the investee fund is considered “the investment” for purposes of preparing a SOI, a separate “look-through” consideration must be given for investments in other funds. Each investment that represents more than 5% of net assets must be presented separately within those categories.Ī fund-of-funds (or FoF) is an investment company that invests primarily in investment companies. common stocks, preferred stocks, convertible securities, fixed income securities, etc.), country or geographic region, industry, and derivatives (by broad category of underlying). investment partnerships not registered with the SEC), investments must be categorized and presented by type of investment (e.g. GAAP requires a Schedule of Investments (or SOI) to be presented. Due to the obvious focus on investments, U.S. One of the interesting things about investment companies under ASC 946, and a focus in our Investment Management Industry Fundamentals baseline training program, is the unique financial reporting requirements that are unlike those of any other industry. ![]() |