http://fasb.org/us-gaap/2023#ForeignExchangeForwardMemberhttp://fasb.org/us-gaap/2023#FutureMemberhttp://fasb.org/us-gaap/2023#FutureMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#AAALLCMemberhttp://fasb.org/us-gaap/2023#SeniorLoansMemberhttp://abc.namespace.com/20231231#SecuredOvernightFinancingRateSOFRMemberhttp://fasb.org/us-gaap/2023#TechnologySectorMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#BBBLLCMemberhttp://fasb.org/us-gaap/2023#SeniorLoansMemberhttp://abc.namespace.com/20231231#SecuredOvernightFinancingRateSOFRMemberhttp://fasb.org/us-gaap/2023#HealthcareSectorMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#CCCLLCMemberhttp://fasb.org/us-gaap/2023#SeniorSubordinatedLoansMemberhttp://fasb.org/us-gaap/2023#FinancialServicesSectorMember http://fasb.org/us-gaap/2023#RealEstateSectorMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#DDDLLCMemberhttp://fasb.org/us-gaap/2023#CommonClassAMemberhttp://fasb.org/us-gaap/2023#InsuranceSectorMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#DDDLLCMemberhttp://fasb.org/us-gaap/2023#CommonClassBMemberhttp://fasb.org/us-gaap/2023#FinancialServicesSectorMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#EEELLCMemberhttp://fasb.org/us-gaap/2023#CapitalUnitClassAMemberhttp://fasb.org/us-gaap/2023#AutomotiveSectorMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#EEELLCMemberhttp://fasb.org/us-gaap/2023#CapitalUnitClassBMemberhttp://fasb.org/us-gaap/2023#HealthcareSectorMemberhttp://fasb.org/us-gaap/2023#InvestmentUnaffiliatedIssuerMemberhttp://abc.namespace.com/20231231#EEELLCMemberhttp://fasb.org/us-gaap/2023#SeniorLoansMemberhttp://fasb.org/us-gaap/2023#TechnologySectorMember(1) Represents investments that are subject to restrictions on resale as “restricted securities”(2) The fair value of each issue of securities was valued using significant unobservable inputs(2) The fair value of each issue of securities was valued using significant unobservable inputs(3) Each issue of securities is non-income producing(2) The fair value of each issue of securities was valued using significant unobservable inputs(3) Each issue of securities is non-income producinghttp://fasb.org/us-gaap/2023#InvestmentAffiliatedIssuerControlledMemberhttp://abc.namespace.com/20231231#FFLLCMemberhttp://fasb.org/us-gaap/2023#PreferredStockMemberhttp://fasb.org/us-gaap/2023#InvestmentAffiliatedIssuerControlledMemberhttp://abc.namespace.com/20231231#GGLLCMemberhttp://fasb.org/us-gaap/2023#CommonStockMemberhttp://fasb.org/us-gaap/2023#InvestmentAffiliatedIssuerControlledMemberhttp://abc.namespace.com/20231231#GGLLCMemberhttp://fasb.org/us-gaap/2023#UnsecuredDebtMemberhttp://fasb.org/us-gaap/2023#InvestmentAffiliatedIssuerNoncontrolledMemberhttp://abc.namespace.com/20231231#HHIncMemberhttp://fasb.org/us-gaap/2023#SeniorNotesMemberhttp://fasb.org/us-gaap/2023#InvestmentAffiliatedIssuerNoncontrolledMemberhttp://abc.namespace.com/20231231#IIIncMemberhttp://fasb.org/us-gaap/2023#ConvertibleDebtMemberhttp://fasb.org/us-gaap/2023#InvestmentAffiliatedIssuerNoncontrolledMemberhttp://abc.namespace.com/20231231#JJIncMemberhttp://abc.namespace.com/20231231#MembershipUnitsMemberhttp://fasb.org/us-gaap/2023#ForeignExchangeForwardMemberhttp://abc.namespace.com/20231231#XYZCompanyMemberhttp://fasb.org/us-gaap/2023#ForeignExchangeForwardMemberhttp://abc.namespace.com/20231231#XYZCompanyMemberhttp://fasb.org/us-gaap/2023#ForeignExchangeForwardMemberhttp://abc.namespace.com/20231231#XYZCompanyMember01234567892023-01-012023-12-310123456789us-gaap:InvestmentUnaffiliatedIssuerMember2023-12-31iso4217:USD0123456789us-gaap:InvestmentAffiliatedIssuerControlledMember2023-12-310123456789us-gaap:InvestmentAffiliatedIssuerNoncontrolledMember2023-12-3101234567892023-12-310123456789us-gaap:CallOptionMember2023-12-310123456789us-gaap:SwapMember2023-12-31iso4217:USDxbrli:sharesxbrli:shares0123456789us-gaap:InvestmentUnaffiliatedIssuerMember2023-01-012023-12-310123456789us-gaap:InvestmentAffiliatedIssuerControlledMember2023-01-012023-12-310123456789us-gaap:InvestmentAffiliatedIssuerNoncontrolledMember2023-01-012023-12-310123456789us-gaap:InvestmentAffiliatedIssuerMember2023-01-012023-12-310123456789us-gaap:CallOptionMember2023-01-012023-12-310123456789us-gaap:SwapMember2023-01-012023-12-310123456789us-gaap:ForeignExchangeForwardMember2023-01-012023-12-310123456789us-gaap:CommonStockMember2022-12-310123456789us-gaap:AdditionalPaidInCapitalMember2022-12-310123456789us-gaap:RetainedEarningsMember2022-12-3101234567892022-12-310123456789us-gaap:RetainedEarningsMember2023-01-012023-12-310123456789us-gaap:AdditionalPaidInCapitalMember2023-01-012023-12-310123456789us-gaap:CommonStockMember2023-01-012023-12-310123456789us-gaap:CommonStockMember2023-12-310123456789us-gaap:AdditionalPaidInCapitalMember2023-12-310123456789us-gaap:RetainedEarningsMember2023-12-310123456789AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%2023-12-310123456789AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%2023-01-012023-12-31xbrli:pure0123456789BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%2023-12-310123456789BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%2023-01-012023-12-310123456789CCC LLC Senior Subordinated Loan Due 2/10/20X3 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%2023-12-310123456789CCC LLC Senior Subordinated Loan Due 2/10/20X3 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%2023-01-012023-12-310123456789DDD LLC Class A Common Stock2023-12-310123456789DDD LLC Class A Common Stock2023-01-012023-12-310123456789DDD LLC Class B Common Stock2023-12-310123456789DDD LLC Class B Common Stock2023-01-012023-12-310123456789EEE LLC Class A Capital Unit2023-12-310123456789EEE LLC Class A Capital Unit2023-01-012023-12-310123456789EEE LLC Class B Capital Unit2023-12-310123456789EEE LLC Class B Capital Unit2023-01-012023-12-310123456789EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%2023-12-310123456789EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%2023-01-012023-12-310123456789us-gaap:InvestmentUnaffiliatedIssuerMemberus-gaap:DebtSecuritiesMember2023-12-310123456789us-gaap:InvestmentUnaffiliatedIssuerMemberus-gaap:EquitySecuritiesMember2023-12-310123456789us-gaap:TechnologySectorMemberus-gaap:InvestmentUnaffiliatedIssuerMember2023-12-310123456789us-gaap:HealthcareSectorMemberus-gaap:InvestmentUnaffiliatedIssuerMember2023-12-310123456789us-gaap:InvestmentUnaffiliatedIssuerMemberus-gaap:RealEstateSectorMember2023-12-310123456789us-gaap:InvestmentUnaffiliatedIssuerMemberus-gaap:InsuranceSectorMember2023-12-310123456789us-gaap:AutomotiveSectorMemberus-gaap:InvestmentUnaffiliatedIssuerMember2023-12-310123456789us-gaap:FinancialServicesSectorMemberus-gaap:InvestmentUnaffiliatedIssuerMember2023-12-310123456789us-gaap:InvestmentUnaffiliatedIssuerMemberus-gaap:EastRegionMember2023-12-310123456789us-gaap:InvestmentUnaffiliatedIssuerMemberus-gaap:SouthRegionMember2023-12-310123456789FF LLC Preferred Stock2023-12-310123456789FF LLC Preferred Stock2023-01-012023-12-310123456789FF LLC Preferred Stock2022-12-310123456789GG LLC Common Stock2023-12-310123456789GG LLC Common Stock2023-01-012023-12-310123456789GG LLC Common Stock2022-12-310123456789GG LLC Unsecured Debt2023-12-310123456789GG LLC Unsecured Debt2023-01-012023-12-310123456789GG LLC Unsecured Debt2022-12-310123456789us-gaap:InvestmentAffiliatedIssuerControlledMember2022-12-310123456789HH Inc Senior Debt2023-12-310123456789HH Inc Senior Debt2023-01-012023-12-310123456789HH Inc Senior Debt2022-12-310123456789II Inc Convertible Debt2023-12-310123456789II Inc Convertible Debt2023-01-012023-12-310123456789II Inc Convertible Debt2022-12-310123456789JJ Inc Membership Units2023-12-310123456789JJ Inc Membership Units2023-01-012023-12-310123456789JJ Inc Membership Units2022-12-310123456789us-gaap:InvestmentAffiliatedIssuerNoncontrolledMember2022-12-310123456789us-gaap:InvestmentAffiliatedIssuerMember2022-12-310123456789us-gaap:InvestmentAffiliatedIssuerMember2023-12-310123456789Counterparty XYZ Company Settlement Date 1/18/20222023-12-31iso4217:CAD0123456789Counterparty XYZ Company Settlement Date 1/18/20X22023-01-012023-12-310123456789Counterparty XYZ Company Settlement Date 2/17/20222023-12-310123456789Counterparty XYZ Company Settlement Date 2/17/20X22023-01-012023-12-310123456789Counterparty XYZ Company Settlement Date 3/18/20242023-12-31iso4217:AUD0123456789Counterparty XYZ Company Settlement Date 3/18/20X42023-01-012023-12-31

Version 1.0

May 2023

Financial Services—Investment Companies (Including SEC S-X Schedules for Business Development Companies)

(2023 GAAP Taxonomy)

GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy

(collectively referred to as the “GAAP Taxonomy”)

Implementation Guide Series

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The GAAP Taxonomy Implementation Guide is not authoritative; rather, it is a document that communicates how the GAAP Financial Reporting Taxonomy (GRT) and the SEC Reporting Taxonomy (SRT) (collectively referred to as the “GAAP Taxonomy”) are designed. It also provides other information to help a user of the GAAP Taxonomy understand how elements and relationships are structured.

Copyright © 2023 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.

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GAAP Taxonomy Implementation Guide on Investment Companies (Including SEC S-X Schedules for Business Development Companies)

Overview

The purpose of this GAAP Taxonomy Implementation Guide (Guide) is to demonstrate the modeling for reporting by investment companies. These examples are not intended to encompass all the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy or its financial statements. The examples are provided to help users of the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) understand how the modeling for reporting by investment companies is structured within the GAAP Taxonomy. The examples are based on the assumption that an entity meets the criteria for reporting as an investment company under Generally Accepted Accounting Principles (GAAP) and/or U.S. Securities and Exchange Commission (SEC) authoritative literature. In addition, the reported line items within the examples do not include all reporting requirements and represent only partial disclosures and statements for illustrative purposes.

While constituents may find the information in the Guide useful, users looking for guidance to conform to SEC eXtensible Business Reporting Language (XBRL) filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC’s website at www.sec.gov/structureddata.

This Guide focuses on detail tagging only (Level 4); it does not include elements for text blocks, policy text blocks, and table text blocks (Levels 1 through 3).

Two sections are included in this Guide:

•Section 1: Overview of Modeling: This section provides an overview of the modeling for the reporting by investment companies.

•Section 2: Examples of Modeling: This section includes examples of modeling for the reporting by investment companies.

•Example 1—Consolidated Statement of Assets and Liabilities

•Example 2—Consolidated Statements of Operations

•Example 3—Consolidated Statement of Changes in Net Assets

•Example 4—Schedule of Investments in Securities of Unaffiliated Issuers

•Example 5—Investments in Affiliates

•Example 6—Schedule of Open Forward Foreign Currency Contracts

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General Information

(1)A legend for dimensions and domain members has been provided to associate with facts contained in the notes to the financial statements. Extension elements are coded using “Ex.” Legends specific to the examples are provided in Figure x.2 of each example.

Coding			Standard Label			Element Name
A1			Investment, Issuer Affiliation [Axis]			InvestmentIssuerAffiliationAxis
			Investment, Issuer Affiliation [Domain]			InvestmentIssuerAffiliationDomain
M1			Investment, Unaffiliated Issuer [Member]			InvestmentUnaffiliatedIssuerMember
M2			Investment, Affiliated Issuer [Member]			InvestmentAffiliatedIssuerMember
M3			Investment, Affiliated Issuer, Controlled [Member]			InvestmentAffiliatedIssuerControlledMember
M4			Investment, Affiliated Issuer, Noncontrolled [Member]			InvestmentAffiliatedIssuerNoncontrolledMember
A2			Derivative Instrument [Axis]			DerivativeInstrumentRiskAxis
			Derivative Contract [Domain]			DerivativeContractTypeDomain
M5			Call Option [Member]			CallOptionMember
M6			Swap [Member]			SwapMember
M7			Foreign Exchange Forward [Member]			ForeignExchangeForwardMember
A3			Equity Components [Axis]			StatementEquityComponentsAxis
			Equity Component [Domain]			EquityComponentDomain
M8			Common Stock [Member]			CommonStockMember
M9			Additional Paid-in Capital [Member]			AdditionalPaidInCapitalMember
M10			Retained Earnings [Member]			RetainedEarningsMember
A4			Investment, Identifier [Axis]			InvestmentIdentifierAxis
AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%
BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%
CCC LLC Senior Subordinated Loan Due 2/10/20X4 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%
DDD LLC Class A Common Stock
DDD LLC Class B Common Stock

Legend (continues)

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Coding			Standard Label			Element Name
EEE LLC Class A Capital Unit
EEE LLC Class B Capital Unit
EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%
FF LLC Preferred Stock
GG LLC Common Stock
GG LLC Unsecured Debt
HH Inc Senior Debt
II Inc Convertible Debt
JJ Inc Membership Units
A5			Investment Type [Axis]			InvestmentTypeAxis
			Investments [Domain]			InvestmentTypeCategorizationMember
M11			Debt Securities [Member]			DebtSecuritiesMember
M12			Equity Securities [Member]			EquitySecuritiesMember
A6			Industry Sector [Axis]			EquitySecuritiesByIndustryAxis
			Industry Sector [Domain]			EquitySecuritiesIndustryMember
M13			Technology Sector [Member]			TechnologySectorMember
M14			Healthcare Sector [Member]			HealthcareSectorMember
M15			Real Estate Sector [Member]			RealEstateSectorMember
M16			Insurance Sector [Member]			InsuranceSectorMember
M17			Automotive Sector [Member]			AutomotiveSectorMember
M18			Financial Services Sector [Member]			FinancialServicesSectorMember
A7			Geographical [Axis]			StatementGeographicalAxis
			Geographical [Domain]			SegmentGeographicalDomain
M19			US East Region [Member]			EastRegionMember
M20			US South Region [Member]			SouthRegionMember
A8			Open Forward Foreign Currency Contract, Identifier [Axis]			OpenForwardForeignCurrencyContractIdentifierAxis
Counterparty XYZ Company Settlement Date 1/18/20x2
Counterparty XYZ Company Settlement Date 2/17/20x2
Counterparty XYZ Company Settlement Date 3/18/20x4

Legend (continued)

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(2)Elements that have an instant period type and elements that have a duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20XX) and duration elements have a starting and ending date as their context (such as January 1 through December 31, 20XX).

(3)The XBRL report view (Figure x.3 in each example) does not include all information that may appear in an entity’s instance document. The XBRL report view is provided for illustrative purposes only.

(4)For elements contained in the GAAP Taxonomy, the standard label is as it appears in the GAAP Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, see the SEC EDGAR Filer Manual.

(5)Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss).

(6)Preferred labels (Figure x.3 in each example) are the labels created and used by an entity to show the line item captions in its financial statements.

(7)Additional information for values reported using extensible enumerations can be found in the GAAP Taxonomy Implementation Guide, Extensible Enumerations: A Guide for Preparers.

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Section 1: Overview of Modeling

The modeling distinguishes between the use of typed dimensions and explicit dimensions. A typed dimension is intended to be used when there is specific information for each issue of an investment or each derivative contract. An explicit dimension is intended to be used for a disaggregation by a specific characteristic (e.g., type or industry).

Typed dimensions for each issue of investment and for each contract by type of derivative are intended to be used for the schedule of investments and the derivative schedules to associate the specific information for each issue or contract. The members for the typed dimension are unique for each issue or contract and are not present in the extension taxonomy. The examples in this Guide illustrate the use of the typed dimensions “Investment, Identifier [Axis]” (A4), which is intended to be used to tag each investment and its related information, and “Open Forward Foreign Currency Contract, Identifier [Axis]” (A8), which is intended to be used to tag each open forward foreign currency contract and its related information. Using a typed dimension associates the information for each issue or contract to enable users of the data to understand what is information for each issue and what is not disaggregating information.

The explicit dimension “Investment, Issuer Affiliation [Axis]” (A1) and applicable members are intended to be used to tag the value of the investments disaggregated by affiliation of issuer representing the total by affiliation and is not specific to an individual issue. “Investment, Unaffiliated Issuer [Member]” (M1) is intended to be used to tag the total value of the investment in unaffiliated issuers. “Investment, Affiliated Issuer [Member]” (M2) is intended to be used to tag the total value of the investment in affiliated issuers. “Investment, Affiliated Issuer, Controlled [Member]” (M3) and “Investment, Affiliated Issuer, Noncontrolled [Member]” (M4) are children of “Investment, Affiliated Issuer [Member]” (M2) and intended to be used to tag the total values of investments in controlled affiliated issuers and noncontrolled affiliated issuers, respectively. Using the explicit dimension only for disaggregating totals assists users of the data in understanding the values that are summations.

The extensible enumeration element “Investment, Issuer Affiliation [Extensible Enumeration]” (XL75) is intended to be used with “Investment, Identifier [Axis]” (A4) for each issue to communicate affiliation when it is not a disaggregating characteristic. The dimension “Investment, Issuer Affiliation [Axis]” (A1) and applicable members are intended to be used when the value is a disaggregation by affiliation of issuer of investment. Other extensible

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enumeration elements have been added to the GAAP Taxonomy including, but not limited to, “Investment, Issuer Name [Extensible Enumeration]” (XL76), “Investment, Type [Extensible Enumeration]” (XL77), “Investment, Variable Interest Rate, Type [Extensible Enumeration]” (XL80), “Investment, Industry Sector [Extensible Enumeration]” (XL83), and “Derivative Asset, Counterparty Name [Extensible Enumeration]” (XL98) to communicate information about each issue of investment or contract.

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Section 2: Examples of Modeling

Example 1—Consolidated Statement of Assets and Liabilities

This Example illustrates the modeling for the consolidated statement of assets and liabilities reported by an investment company.

ABC Company
Consolidated Statements of Assets and Liabilities
As of December 31, 20X1
(in thousands, except share and per share data)
Investment in securities of unaffiliated issuers, fair value (amortized cost of $19,292 L2, A1:M1)			L1, A1:M1			$	21,721
Investment in and advances to affiliates, controlled, fair value (amortized cost of $544 L2, A1:M3)			L1, A1:M3			520
Investment in and advances to affiliates, not controlled, fair value (amortized cost of $400 L2, A1:M4)			L1, A1:M4			480
Total investment, fair value (amortized cost of $20,236 L2 )			L1			22,721
Unrealized appreciation on foreign currency forward exchange contract XL4			L3			425
Variation margin receivable on futures contracts XL6			L5			3
Cash			L7			199
Dividend and interest receivable			L8			46
Receivable from investment securities sold			L9			78
Deposits with brokers for securities sold short			L10			1,555
Other assets			L11			26
Total assets			L12			25,053
Liability for securities sold short, fair value (proceeds: $1,555 L14 )			L13			1,673
Liability for call options written, fair value (premiums received: $110 L16 )			L15, A2:M5			230
Unrealized depreciation on OTC swap contract			L15, A2:M6			129
Total derivative liability			L15			359
Variation margin payable on futures contracts XL18			L17			12
Distribution payable			L19			137
Liability for investment securities purchased			L20			52
Accrued expenses			L21			2,008
Other liabilities			L22			632
Total liabilities			L23			4,873
Common stock 0.001 par value L25, 10,000,000 shares authorized L26, 10,000,000 shares issued L27, and 10,000,000 shares outstanding L28			L24			100
Paid-in capital			L29			16,084
Distributable earnings			L30			3,996
Net assets			L31			$	20,180
Net asset value per share			L32			$	2.018

Figure 1.1

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The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

A1

Investment, Issuer Affiliation [Axis]

Duration

InvestmentIssuerAffiliationAxis

Investment, Issuer Affiliation [Domain]

Duration

InvestmentIssuerAffiliationDomain

M1

Investment, Unaffiliated Issuer [Member]

Duration

InvestmentUnaffiliatedIssuerMember

M3

Investment, Affiliated Issuer, Controlled [Member]

Duration

InvestmentAffiliatedIssuerControlledMember

M4

Investment, Affiliated Issuer, Noncontrolled [Member]

Duration

InvestmentAffiliatedIssuerNoncontrolledMember

A2

Derivative Instrument [Axis]

Duration

DerivativeInstrumentRiskAxis

Derivative Contract [Domain]

Duration

DerivativeContractTypeDomain

M5

Call Option [Member]

Duration

CallOptionMember

M6

Swap [Member]

Duration

SwapMember

L1

Investment Owned, Fair Value

Debit

Instant

InvestmentOwnedAtFairValue

L2

Investment Owned, Cost

Debit

Instant

InvestmentOwnedAtCost

L3

Derivative Asset

Debit

Instant

DerivativeAssets

XL4

Derivative Asset, Type [Extensible Enumeration]

Instant

DerivativeAssetTypeExtensibleList

L5

Variation Margin Receivable, Derivative

Debit

Instant

VariationMarginReceivableDerivative

XL6

Variation Margin Receivable, Derivative Asset, Type [Extensible Enumeration]

Instant

VariationMarginReceivableDerivativeAssetTypeExtensibleEnumeration

L7

Cash

Debit

Instant

Cash

L8

Dividend and Interest Receivable

Debit

Instant

DividendAndInterestReceivable

L9

Receivable, Investment, Sale

Debit

Instant

ReceivableInvestmentSale

L10

Deposit, Security Sold Short

Debit

Instant

DepositSecuritySoldShort

L11

Other Assets

Debit

Instant

OtherAssets

L12

Assets

Debit

Instant

Assets

L13

Security Sold Short, Fair Value

Credit

Instant

InvestmentSoldNotYetPurchasedAtFairValue

L14

Security Sold Short, Sale Proceeds

Debit

Duration

InvestmentSoldNotYetPurchasedSaleProceeds

L15

Derivative Liability

Credit

Instant

DerivativeLiabilities

L16

Derivative, Premium Received

Credit

Instant

OpenOptionContractsWrittenPremiums

Figure 1.2 (continues)

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Standard Label

Balance Type

Period Type

Element Name

L17

Variation Margin Payable, Derivative

Credit

Instant

VariationMarginPayableDerivative

XL18

Variation Margin Payable, Derivative Liability, Type [Extensible Enumeration]

Instant

VariationMarginPayableDerivativeLiabilityTypeExtensibleEnumeration

L19

Distribution Payable

Credit

Instant

DistributionPayable

L20

Payable, Investment, Purchase

Credit

Instant

PayableInvestmentPurchase

L21

Accrued Liabilities

Credit

Instant

AccruedLiabilitiesCurrentAndNoncurrent

L22

Other Liabilities

Credit

Instant

OtherLiabilities

L23

Liabilities

Credit

Instant

Liabilities

L24

Common Stock, Value, Issued

Credit

Instant

CommonStockValue

L25

Common Stock, Par or Stated Value Per Share

Instant

CommonStockParOrStatedValuePerShare

L26

Common Stock, Shares Authorized

Instant

CommonStockSharesAuthorized

L27

Common Stock, Shares, Issued

Instant

CommonStockSharesIssued

L28

Common Stock, Shares, Outstanding

Instant

CommonStockSharesOutstanding

L29

Additional Paid in Capital

Credit

Instant

AdditionalPaidInCapital

L30

Retained Earnings (Accumulated Deficit)

Credit

Instant

RetainedEarningsAccumulatedDeficit

L31

Equity, Attributable to Parent

Credit

Instant

StockholdersEquity

L32

Net Asset Value Per Share

Instant

NetAssetValuePerShare

Figure 1.2 (continued)

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The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Date context

20x1-12-31

20x1-01-01 to 20x1-12-31

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

Investment, Affiliated Issuer, Controlled [Member]

Investment, Affiliated Issuer, Noncontrolled [Member]

Report-Wide Value

Report-Wide Value

A1

M1

M3

M4

Derivative Instrument [Axis]

Call Option [Member]

Swap [Member]

A2

M5

M6

L1

Investment Owned, Fair Value

Investment, fair value

21721000

520000

480000

22721000

L2

Investment Owned, Cost

Investment, amortized cost

19292000

544000

400000

20236000

L3

Derivative Asset

Unrealized appreciation on foreign currency forward exchange contract

425000

XL4

Derivative Asset, Type [Extensible Enumeration]

Unrealized appreciation, derivative asset type, foreign currency forward exchange contract

http://fasb.org/us-gaap/20X1#ForeignExchangeForwardMember

L5

Variation Margin Receivable, Derivative

Variation margin receivable on futures contracts

3000

XL6

Variation Margin Receivable, Derivative Asset, Type [Extensible Enumeration]

Variation margin receivable, derivative asset type, futures contracts

http://fasb.org/us-gaap/20X1#FutureMember

L7

Cash

Cash

199000

L8

Dividend and Interest Receivable

Dividend and interest receivable

46000

L9

Receivable, Investment, Sale

Receivable from investment securities sold

78000

L10

Deposit, Security Sold Short

Deposits with brokers for securities sold short

1555000

L11

Other Assets

Other assets

26000

L12

Assets

assets

25053000

L13

Security Sold Short, Fair Value

Liability for securities sold short, fair value

1673000

L14

Security Sold Short, Sale Proceeds

Proceeds for securities sold short

1555000

L15

Derivative Liability

Derivative liability

230000

129000

359000

Figure 1.3 (continues)

10

---

Standard Label

Preferred Label

Date context

20x1-12-31

20x1-01-01 to 20x1-12-31

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

Investment, Affiliated Issuer, Controlled [Member]

Investment, Affiliated Issuer, Noncontrolled [Member]

Report-Wide Value

Report-Wide Value

A1

M1

M3

M4

Derivative Instrument [Axis]

Call Option [Member]

Swap [Member]

L16

Derivative, Premium Received

Premiums received for call options written

110000

L17

Variation Margin Payable, Derivative

Variation margin payable on futures contracts

12000

XL18

Variation Margin Payable, Derivative Liability, Type [Extensible Enumeration]

Variation margin payable, derivative liability type, futures contracts

http://fasb.org/us-gaap/20X1#FutureMember

L19

Distribution Payable

Distribution payable

137000

L20

Payable, Investment, Purchase

Liability for investment securities purchased

52000

L21

Accrued Liabilities

Accrued expenses

2008000

L22

Other Liabilities

Other liabilities

632000

L23

Liabilities

liabilities

4873000

L24

Common Stock, Value, Issued

Common stock, value issued

100000

L25

Common Stock, Par or Stated Value Per Share

Common stock, par value per share

0.001

L26

Common Stock, Shares Authorized

Common stock, shares authorized

10000000

L27

Common Stock, Shares, Issued

Common stock, shares issued

10000000

L28

Common Stock, Shares, Outstanding

Common stock, shares outstanding

10000000

L29

Additional Paid in Capital

Paid-in capital

16084000

L30

Retained Earnings (Accumulated Deficit)

Distributable earnings

3996000

L31

Equity, Attributable to Parent

Net assets

20180000

L32

Net Asset Value Per Share

Net asset value per share

2.018

Figure 1.3 (continued)

11

---

Notes:

•“Investment Owned, Fair Value” (L1), “Investment, Issuer Affiliation [Axis]” (A1), and the applicable member are intended to be used to tag the fair value of the investment portfolio disaggregated by the affiliation of the issuer of the investment. “Investment, Unaffiliated Issuer [Member]” (M1) is intended to be used to tag the fair value of investments in unaffiliated issuers. “Investment, Affiliated Issuer, Controlled [Member]” (M3) is intended to be used to tag the fair value of controlled investments in affiliated issuers. “Investment, Affiliated Issuer, Noncontrolled [Member]” (M4) is intended to be used to tag the fair value of noncontrolled investments in affiliated issuers.

•“Derivative Liability” (L15), “Derivative Instrument [Axis]” (A2), and the applicable member are intended to be used to tag the reported value of derivative liabilities disaggregated by type of derivative contract. “Call Option [Member]” (M5) is intended to be used to tag the derivative liability for the call option contract. “Swap [Member]” (M6) is intended to be used to tag the derivative liability for the swap contract.

•“Derivative Asset, Type [Extensible Enumeration]” (XL4) is intended to be used for the value of unrealized appreciation on foreign currency forward exchange contract because it is not disaggregated by type of derivative asset and the type characteristic applies to the report-wide value. If the fact is disaggregated by more than one type of derivative asset, the dimension “Derivative Instrument [Axis]” (A2) is intended to be used.

•“Retained Earnings (Accumulated Deficit)” (L30) is intended to be used to tag the value of distributable earnings.

•“Equity, Attributable to Parent” (L31) is intended to be used to tag the reported value of net assets excluding equity attributable to noncontrolling interests in the consolidated statement of assets and liabilities (balance sheet). “Equity, Including Portion Attributable to Noncontrolling Interest” (L61) is intended to be used to tag the value including noncontrolling interest in the statement of assets and liabilities when applicable. “Equity, Including Portion Attributable to Noncontrolling Interest” (L61) is expected to be used for the beginning and ending values reported in the consolidated statement of changes in net assets (equity) for all filers reporting equity or net assets representing capital as illustrated in Example 3. This provides consistent data for users between filers and over multiple periods for a filer if circumstances change.

12

---

•The line-item elements “Common Stock, Value, Issued” (L24), “Additional Paid in Capital” (L29), and “Retained Earnings (Accumulated Deficit)” (L30) are intended to be used to tag the values in the consolidated statement of assets and liabilities. Dimension elements are intended to be used for the disaggregation of total net assets (equity) in the consolidated statement of changes in net assets as illustrated in Example 3.

•“Common Stock, Shares, Outstanding” (L28) is intended to be used to tag the outstanding shares of common stock in the consolidated statement of assets and liabilities. The same line-item element is intended to be used with the dimension “Equity Components [Axis]” (A3) and “Common Stock [Member]” (M8) to tag the same value in the consolidated statement of changes in net assets as illustrated in Example 3. The intent of the tagging in the statement of changes in net assets is to align all common stock share values with the same member element to enable an automated reconciliation of the beginning balance and related activity during the period to the balance of common stock shares at the end of the period.

13

---

Example 2—Consolidated Statements of Operations

This Example illustrates the modeling for the consolidated statement of operations reported by an investment company.

ABC Company
Consolidated Statement of Operations
For the year ended December 31, 20X1
(in thousands, except share and per share data)
Investment income
Dividend income—unaffiliated			L33, A1:M1			$	736
Dividend income—affiliated, controlled			L33, A1:M3			4
Dividend income—affiliated, not controlled			L33, A1:M4			2
Interest income paid in cash—unaffiliated			L34, A1:M1			109
Interest income paid in cash—affiliated, controlled			L34, A1:M3			50
Interest income paid in cash—affiliated, not controlled			L34, A1:M4			50
Interest income paid in kind—unaffiliated			L35, A1:M1			25
Interest income paid in kind—affiliated, controlled			L35, A1:M3			6
Interest income paid in kind—affiliated, not controlled			L35, A1:M4			13
Total dividend and interest income			L36			995
Other income			L37			6
Total investment income			L38			1,001
Expenses
Base management fees			L39			(162)
Incentive fees			L40			(55)
Professional fees			L41			(29)
Administrative fees			L42			(20)
Interest expense			L43			(7)
Other general and administrative			L44			(2)
Total expenses, before expenses waived			L45			(275)
Fees paid indirectly			L46			4
Fees waived			L47			45
Total expenses, net of expenses waived			L48			(226)
Total net investment income before income tax			L49			775
Income tax expense on net investment income			L50			(31)
Total net investment income after income tax			L51			$	744
Realized gain (loss) and unrealized appreciation (depreciation) on investments:
Net realized gain (loss) from:
Investment in securities of unaffiliated issuers			L52, A1:M1			1,072
Investment in securities of affiliated issuers			L52, A1:M2			33
Call options written			L53, A2:M5			13
Swaps			L53, A2:M6			7

Figure 2.1 (continues)

14

---

ABC Company
Consolidated Statement of Operations
For the year ended December 31, 20X1
Forward foreign currency contract			L53, A2:M7			(133)
Total net realized gain (loss) from investments			L54			992
Net changes in unrealized appreciation (depreciation) on:
Investment in securities of unaffiliated issuers			L55, A1:M1			(1,300)
Investment in securities of affiliated issuers			L55, A1:M2			(57)
Call options written			L56, A2:M5			(50)
Swaps			L56, A2:M6			56
Forward foreign currency contract			L56, A2:M7			57
Total net unrealized appreciation (depreciation)			L57			(1,294)
Net realized and unrealized gain (loss) from investments			L58			(302)
Net increase in net assets resulting from operations			L59			$	442

Figure 2.1 (continued)

15

---

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

A1

Investment, Issuer Affiliation [Axis]

Duration

InvestmentIssuerAffiliationAxis

Investment, Issuer Affiliation [Domain]

Duration

InvestmentIssuerAffiliationDomain

M1

Investment, Unaffiliated Issuer [Member]

Duration

InvestmentUnaffiliatedIssuerMember

M2

Investment, Affiliated Issuer [Member]

Duration

InvestmentAffiliatedIssuerMember

M3

Investment, Affiliated Issuer, Controlled [Member]

Duration

InvestmentAffiliatedIssuerControlledMember

M4

Investment, Affiliated Issuer, Noncontrolled [Member]

Duration

InvestmentAffiliatedIssuerNoncontrolledMember

A2

Derivative Instrument [Axis]

Duration

DerivativeInstrumentRiskAxis

Derivative Contract [Domain]

Duration

DerivativeContractTypeDomain

M5

Call Option [Member]

Duration

CallOptionMember

M6

Swap [Member]

Duration

SwapMember

M7

Foreign Exchange Forward [Member]

Duration

ForeignExchangeForwardMember

L33

Dividend Income, Operating

Credit

Duration

DividendIncomeOperating

L34

Interest Income, Operating, Paid in Cash

Credit

Duration

InterestIncomeOperatingPaidInCash

L35

Interest Income, Operating, Paid in Kind

Credit

Duration

InterestIncomeOperatingPaidInKind

L36

Interest and Dividend Income, Operating

Credit

Duration

InterestAndDividendIncomeOperating

L37

Other Income

Credit

Duration

OtherIncome

L38

Gross Investment Income, Operating

Credit

Duration

GrossInvestmentIncomeOperating

L39

Management Fee Expense

Debit

Duration

ManagementFeeExpense

L40

Incentive Fee Expense

Debit

Duration

IncentiveFeeExpense

L41

Professional Fees

Debit

Duration

ProfessionalFees

L42

Administrative Fees Expense

Debit

Duration

AdministrativeFeesExpense

L43

Interest Expense

Debit

Duration

InterestExpense

L44

Other General and Administrative Expense

Debit

Duration

OtherGeneralAndAdministrativeExpense

L45

Investment Income, Investment Expense

Debit

Duration

InvestmentIncomeInvestmentExpense

L46

Investment Company, Fee Paid Indirectly

Credit

Duration

InvestmentCompanyFeePaidIndirectly

L47

Investment Company, Contractual Fee Waived

Credit

Duration

InvestmentCompanyContractualFeeWaived

L48

Investment Company, Expense, after Reduction of Fee Waiver and Reimbursement

Debit

Duration

InvestmentCompanyExpenseAfterReductionOfFeeWaiverAndReimbursement

Figure 2.2 (continues)

16

---

Standard Label

Balance Type

Period Type

Element Name

L49

Net Investment Income

Credit

Duration

NetInvestmentIncome

L50

Investment Income, Operating, Tax Expense (Benefit)

Debit

Duration

InvestmentIncomeOperatingTaxExpenseBenefit

L51

Investment Income, Operating, after Expense and Tax

Credit

Duration

InvestmentIncomeOperatingAfterExpenseAndTax

L52

Debt and Equity Securities, Realized Gain (Loss)

Credit

Duration

DebtAndEquitySecuritiesRealizedGainLoss

L53

Gain (Loss) on Sale of Derivatives

Credit

Duration

GainLossOnSaleOfDerivatives

L54

Realized Gain (Loss), Investment and Derivative, Operating, before Tax

Credit

Duration

RealizedGainLossInvestmentAndDerivativeOperatingBeforeTax

L55

Debt and Equity Securities, Unrealized Gain (Loss)

Credit

Duration

DebtAndEquitySecuritiesUnrealizedGainLoss

L56

Unrealized Gain (Loss) on Derivatives

Credit

Duration

UnrealizedGainLossOnDerivatives

L57

Unrealized Gain (Loss), Investment and Derivative, Operating, before Tax

Credit

Duration

UnrealizedGainLossInvestmentAndDerivativeOperatingBeforeTax

L58

Gain (Loss), Investment and Derivative, Operating, before Tax

Credit

Duration

RealizedAndUnrealizedGainLossInvestmentAndDerivativeOperatingBeforeTax

L59

Net Income (Loss) Attributable to Parent

Credit

Duration

NetIncomeLoss

Figure 2.2 (continued)

17

---

The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Date context

20x1-01-01 to 20x1-12-31

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

Investment, Affiliated Issuer [Member]

Investment, Affiliated Issuer, Controlled [Member]

Investment, Affiliated Issuer, Noncontrolled [Member]

Report-Wide Value

A1

M1

M2

M3

M4

Derivative Instrument [Axis]

Call Option [Member]

Swap [Member]

Foreign Exchange Forward [Member]

A2

M5

M6

M7

L33

Dividend Income, Operating

Investment, dividend income

736000

4000

2000

L34

Interest Income, Operating, Paid in Cash

Investment, interest income paid in cash

109000

50000

50000

L35

Interest Income, Operating, Paid in Kind

Investment, interest income paid in kind

25000

6000

13000

L36

Interest and Dividend Income, Operating

Investment, dividend and interest income

995000

L37

Other Income

Investment, other income

6000

L38

Gross Investment Income, Operating

investment income

1001000

L39

Management Fee Expense

Base management fees

162000

L40

Incentive Fee Expense

Incentive fees

55000

L41

Professional Fees

Professional fees

29000

L42

Administrative Fees Expense

Administrative fees

20000

L43

Interest Expense

Interest expense

7000

L44

Other General and Administrative Expense

Other general and administrative

2000

L45

Investment Income, Investment Expense

expenses, before expenses waived

275000

L46

Investment Company, Fee Paid Indirectly

Investment, fees paid indirectly

4000

L47

Investment Company, Contractual Fee Waived

Investment, fees waived

45000

Figure 2.3 (continues)

18

---

Standard Label

Preferred Label

Date context

20x1-01-01 to 20x1-12-31

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

Investment, Affiliated Issuer [Member]

Investment, Affiliated Issuer, Controlled [Member]

Investment, Affiliated Issuer, Noncontrolled [Member]

Report-Wide Value

A1

M1

M2

M3

M4

Derivative Instrument [Axis]

Call Option [Member]

Swap [Member]

Foreign Exchange Forward [Member]

A2

M5

M6

M7

L48

Investment Company, Expense, after Reduction of Fee Waiver and Reimbursement

expenses, net of expenses waived

226000

L49

Net Investment Income

net investment income before income tax

775000

L50

Investment Income, Operating, Tax Expense (Benefit)

Income tax expense on net investment income

31000

L51

Investment Income, Operating, after Expense and Tax

net investment income after income tax

744000

L52

Debt and Equity Securities, Realized Gain (Loss)

Investment, securities, net realized gain (loss), before tax

1072000

33000

L53

Gain (Loss) on Sale of Derivatives

Investment, derivatives, net realized gain (loss), before tax

13000

7000

-133000

L54

Realized Gain (Loss), Investment and Derivative, Operating, before Tax

Investment, net realized gain (loss), before tax

992000

L55

Debt and Equity Securities, Unrealized Gain (Loss)

Investment, securities, net unrealized appreciation (depreciation), before tax

-1300000

-57000

L56

Unrealized Gain (Loss) on Derivatives

Investment, derivatives, net unrealized appreciation (depreciation), before tax

-50000

56000

57000

L57

Unrealized Gain (Loss), Investment and Derivative, Operating, before Tax

Investment, net unrealized appreciation (depreciation), before tax

-1294000

L58

Gain (Loss), Investment and Derivative, Operating, before Tax

Investment, net realized and unrealized gain (loss), before tax

-302000

L59

Net Income (Loss) Attributable to Parent

Net increase in net assets resulting from operations

442000

Figure 2.3 (continued)

19

---

Notes:

•“Dividend Income, Operating” (L33), “Investment, Issuer Affiliation [Axis]” (A1), and the applicable member are intended to be used to tag the reported value of dividend income disaggregated by affiliation of the issuer of the investment. “Investment, Unaffiliated Issuer [Member]” (M1) is intended to be used to tag the value of dividend income from the investments in unaffiliated issuers. “Investment, Affiliated Issuer [Member]” (M2) is intended to be used to tag the value of dividend income from controlled and non-controlled investments in affiliated issuers if provided. “Investment, Affiliated Issuer, Controlled [Member]” (M3) is intended to be used to tag the value of dividend income from controlled investments in affiliated issuers. “Investment, Affiliated Issuer, Noncontrolled [Member]” (M4) is intended to be used to tag the value of dividend income from noncontrolled investments in affiliated issuers.

•“Net Investment Income” (L49) is intended to be used to tag the value of net investment income before tax. “Investment Income, Operating, Tax Expense (Benefit)” (L50) is intended to be used to tag the value of the tax expense (benefit) for net investment income. “Investment Income, Operating, after Expense and Tax” (L51) is intended to be used to tag the value of net investment income after tax.

•“Gain (Loss) on Sale of Derivatives” (L53), “Derivative Instrument [Axis]” (A2), and the applicable members are intended to be used to tag the reported gain (loss) on sale of derivatives disaggregated by type of derivative contract. “Call Option [Member]” (M5) is intended to be used to tag the gain (loss) on the sale of the call option. “Swap [Member]” (M6) is intended to be used to tag the gain (loss) on the sale of the swap contract. “Foreign Exchange Forward [Member]” (M7) is intended to be used to tag the gain (loss) on the sale of the foreign exchange forward.

•If reporting foreign currency transaction gains and losses, elements intended to be used may be found under “Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, after Tax [Abstract]” or “Gain (Loss), Investment and Derivative, Operating, and Foreign Currency Transaction, after Tax, with Price Change [Abstract]” depending on election for reporting foreign transaction gains and losses.

•“Net Investment Income” (L49), “Realized Gain (Loss), Investment and Derivative, Operating, before Tax” (L54), and “Unrealized Gain (Loss), Investment and Derivative,

20

---

Operating, before Tax” (L57) are intended to be used to tag the reported values of investment income and realized and unrealized gains (losses) on investments before tax in the consolidated statement of operations. “Investment Income, Operating, after Expense and Tax” (L51), “Realized Gain (Loss), Investment and Derivative, Operating, after Tax” (L62), and “Unrealized Gain (Loss), Investment and Derivative, Operating, after Tax” (L63) are intended to be used to tag the values after tax in the statement of operations when applicable. “Investment Income, Operating, after Expense and Tax” (L51), “Realized Gain (Loss), Investment and Derivative, Operating, after Tax” (L62), and “Unrealized Gain (Loss), Investment and Derivative, Operating, after Tax” (L63) are expected to be used for the values reported in the consolidated statement of changes in net assets (equity) for all filers reporting equity or net assets representing capital as illustrated in Example 3. This provides consistent data for users between filers and over multiple periods for a filer if circumstances change.

21

---

Example 3—Consolidated Statement of Changes in Net Assets

This Example illustrates the modeling for the consolidated statement of changes in net assets reported by an investment company.

ABC Company
Consolidated Statement of Changes in Net Assets
(in thousands, except share data)
			Common stock
						Shares						Value						Paid-in capital						Distributable earnings						Net assets
						A3:M8						A3:M8						A3:M9						A3:M10
Balance at December 31, 20x0			L28			5,000,000			L61			$	50		L61			$	13,500		L61			$	4,363		L61			$	17,913
Net increase in net assets resulting from operations
Investment income, net																					L51			744			L51			744
Net realized gain (loss) from investment																					L62			992			L62			992
Unrealized appreciation (depreciation) on investment																					L63			(1,294)			L63			(1,294)
Net increase in net assets resulting from operations																					L60			442			L60			442
Distributions
Distributions to shareholders																					L64			(875)			L64			(875)
Tax return of capital to shareholders															L65			(30)									L65			(30)
Tax reclassification															L66			(66)			L66			66			L66			—
Capital share transactions
Issued			L67			4,000,000			L68			40			L68			2,146									L68			2,186
Repurchased			L69			(1,000,000)			L70			(10)			L70			(446)									L70			(456)
Issued through dividend reinvestment			L71			2,000,000			L72			20			L72			980									L72			1,000
Total increase in net assets			L73			5,000,000			L74			50			L74			2,584			L74			(367)			L74			2,267
Balance at December 31, 20x1			L28			10,000,000			L61			$	100		L61			$	16,084		L61			$	3,996		L61			$	20,180

Figure 3.1

22

---

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

A3

Equity Components [Axis]

Duration

StatementEquityComponentsAxis

Equity Component [Domain]

Duration

EquityComponentDomain

M8

Common Stock [Member]

Duration

CommonStockMember

M9

Additional Paid-in Capital [Member]

Duration

AdditionalPaidInCapitalMember

M10

Retained Earnings [Member]

Duration

RetainedEarningsMember

L28

Common Stock, Shares, Outstanding

Instant

CommonStockSharesOutstanding

L51

Investment Income, Operating, after Expense and Tax

Credit

Duration

InvestmentIncomeOperatingAfterExpenseAndTax

L60

Net Income (Loss), Including Portion Attributable to Noncontrolling Interest

Credit

Duration

ProfitLoss

L61

Equity, Including Portion Attributable to Noncontrolling Interest

Credit

Instant

StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

L62

Realized Gain (Loss), Investment and Derivative, Operating, after Tax

Credit

Duration

RealizedGainLossInvestmentAndDerivativeOperatingAfterTax

L63

Unrealized Gain (Loss), Investment and Derivative, Operating, after Tax

Credit

Duration

UnrealizedGainLossInvestmentAndDerivativeOperatingAfterTax

L64

Investment Company, Dividend Distribution

Debit

Duration

InvestmentCompanyDividendDistribution

L65

Investment Company, Tax Return of Capital Distribution

Debit

Duration

InvestmentCompanyTaxReturnOfCapitalDistribution

L66

Investment Company, Tax Reclassification, Increase (Decrease)

Credit

Duration

InvestmentCompanyTaxReclassificationIncreaseDecrease

L67

Stock Issued During Period, Shares, New Issues

Duration

StockIssuedDuringPeriodSharesNewIssues

L68

Stock Issued During Period, Value, New Issues

Credit

Duration

StockIssuedDuringPeriodValueNewIssues

L69

Stock Repurchased During Period, Shares

Duration

StockRepurchasedDuringPeriodShares

L70

Stock Repurchased During Period, Value

Debit

Duration

StockRepurchasedDuringPeriodValue

L71

Stock Issued During Period, Shares, Dividend Reinvestment Plan

Duration

StockIssuedDuringPeriodSharesDividendReinvestmentPlan

L72

Stock Issued During Period, Value, Dividend Reinvestment Plan

Credit

Duration

StockIssuedDuringPeriodValueDividendReinvestmentPlan

L73

Stock Issued During Period, Shares, Period Increase (Decrease)

Duration

StockIssuedDuringPeriodSharesPeriodIncreaseDecrease

L74

Stockholders' Equity, Period Increase (Decrease)

Duration

StockholdersEquityPeriodIncreaseDecrease

Figure 3.2

23

---

The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Date context

20x0-12-31

20x1-12-31

20x0-12-31

20x1-12-31

20x0-12-31

20x1-12-31

20x0-12-31

20x1-12-31

Equity Components [Axis]

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Report-Wide Value

A3

M8

M9

M10

L28

Common Stock, Shares, Outstanding

Common stock, shares outstanding

5000000

10000000

L61

Equity, Including Portion Attributable to Noncontrolling Interest

Net assets, balance

50000

100000

13500000

16084000

4363000

3996000

17913000

20180000

Date context

20x1-01-01 to 20x1-12-31

Equity Components [Axis]

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Report-Wide Value

A3

M8

M9

M10

L51

Investment Income, Operating, after Expense and Tax

Investment income, net, after tax

744000

744000

L62

Realized Gain (Loss), Investment and Derivative, Operating, after Tax

Investment, net realized gain (loss), after tax

992000

992000

L63

Unrealized Gain (Loss), Investment and Derivative, Operating, after Tax

Investment, net unrealized appreciation (depreciation), after tax

-1294000

-1294000

L60

Net Income (Loss), Including Portion Attributable to Noncontrolling Interest

Net increase in net assets resulting from operations, after tax

442000

442000

L64

Investment Company, Dividend Distribution

Investment, distributions to shareholders

875000

875000

L65

Investment Company, Tax Return of Capital Distribution

Investment, tax return of capital to shareholders

30000

30000

L66

Investment Company, Tax Reclassification, Increase (Decrease)

Investment, tax reclassification

-66000

66000

0

L67

Stock Issued During Period, Shares, New Issues

Common stock, shares issued

4000000

L68

Stock Issued During Period, Value, New Issues

Common stock, value issued

40000

2146000

2186000

L69

Stock Repurchased During Period, Shares

Common stock, shares repurchased

1000000

L70

Stock Repurchased During Period, Value

Common stock, value repurchased

10000

446000

456000

L71

Stock Issued During Period, Shares, Dividend Reinvestment Plan

Common stock, shares issued through dividend reinvestment

2000000

L72

Stock Issued During Period, Value, Dividend Reinvestment Plan

Common stock, value issued through dividend reinvestment

20000

980000

1000000

L73

Stock Issued During Period, Shares, Period Increase (Decrease)

increase in common stock shares

5000000

L74

Stockholders' Equity, Period Increase (Decrease)

increase in net assets

50000

2584000

-367000

2267000

Figure 3.3

24

---

Notes:

•“Equity, Including Portion Attributable to Noncontrolling Interest” (L61), “Equity Components [Axis]” (A3) and the applicable members are intended to be used to tag the reported value of net assets disaggregated by equity component. “Common Stock [Member]” (M8) is intended to be used to tag the value of common stock. “Additional Paid-in Capital [Member]” (M9) is intended to be used to tag the value of additional paid-in capital. “Retained Earnings [Member]” (M10) is intended to be used to tag the value of distributable earnings. Using “Equity, Including Portion Attributable to Noncontrolling Interest” (L61) in the statement of changes in net assets (equity) provides consistent data for users between filers and over multiple periods for a filer if circumstances change.

•While a dimensional model is used for the statement of changes in net assets (equity), line-item elements “Common Stock, Value, Issued” (L24), “Additional Paid in Capital” (L29), and “Retained Earnings (Accumulated Deficit)” (L30) are intended to be used to tag the values in the consolidated statement of assets and liabilities (statement of financial position).

•“Common Stock, Shares, Outstanding” (L28) is intended to be used to tag the outstanding shares of common stock in the consolidated statement of assets and liabilities (statement of financial position). The same line item (L28) is intended to be used with the dimension “Equity Components [Axis]” (A3) and “Common Stock [Member]” (M8) to tag the value in the consolidated statement of changes in net assets (equity). The intent of this tagging is to align all common stock share values with the same member element to enable an automated reconciliation by data users of the beginning balance and related activity during the period to the balance of common stock shares at the end of the period.

•“Investment Income, Operating, after Expense and Tax” (L51), “Realized Gain (Loss), Investment and Derivative, Operating, after Tax” (L62), and “Unrealized Gain (Loss), Investment and Derivative, Operating, after Tax” (L63) are expected to be used for the values reported in the consolidated statement of changes in net assets (equity) for all filers reporting equity or net assets representing capital as illustrated. This provides consistent data for users between filers and over multiple periods for a filer if circumstances change.

25

---

Example 4—Schedule of Investments in Securities of Unaffiliated Issuers

This Example illustrates the modeling for the schedule of investments in securities of unaffiliated issuers reported by an investment company.

ABC Company

Schedule of Investments as of December 31, 20X1

(in thousands, except share, rate, unit data)

Non-Affiliate Investments

Issuer

Type of investment

Maturity date

Interest rate

Base rate

Spread

PIK rate

Cash rate

Floor

Industry

Acquisition date

Principal/shares/units

Amortized cost

Fair value

% of net assets

A4:AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%

XL75

XL76

XL77

L78

L79

XL80

L81

L82

XL83

L84

L85

L2

L1

L86

Unaffiliated

AAA, LLC

Senior loan (1)(2)

12/1/20X2

6.75

%

SOFR

5.75

%

1.00

%

Software

6/28/20X0

$

55

$

541

$

550

2.73

%

L90, L91

2024-12-01

2022-06-28

A4:BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%

XL75

XL76

XL77

L78

L79

XL80

L81

L82

XL83

L84

L85

L2

L1

L86

Unaffiliated

BBB, LLC

Senior loan

2/1/20X3

6.00

%

SOFR

5.00

%

1.00

%

Healthcare

2/28/20X0

$

64

2,750

2,750

13.63

%

2025-02-01

2022-02-28

A4:CCC LLC Senior Subordinated Loan Due 2/10/20X4 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%

XL75

XL76

XL77

L78

L79

L87

L88

XL83

L84

L85

L2

L1

L86

Unaffiliated

CCC, LLC

Senior subordinated loan

2/10/20X4

8.00

%

3.00

%

5.00

%

Financial Service, Real Estate

2/7/20X0

$

37

3,660

3,660

18.14

%

2026-02-10

2022-02-07

A4:DDD LLC Class A Common Stock

XL75

XL76

XL77

XL83

L89

L2

L1

L86

Unaffiliated

DDD, LLC

Class A common stock (2)(3)

Insurance

3,232,000

1,557

1,810

8.97

%

L91, L92

A4:DDD LLC Class B Common Stock

XL75

XL76

XL77

XL83

L89

L2

L1

L86

Unaffiliated

DDD, LLC

Class B common stock (2)(3)

Financial service

936,000

446

524

2.60

%

L91, L92

Figure 4a.1 (continues)

26

---

ABC Company

Schedule of Investments as of December 31, 20X1

(in thousands, except share, rate, unit data)

Non-Affiliate Investments

Issuer

Type of investment

Maturity date

Interest rate

Base rate

Spread

PIK rate

Cash rate

Floor

Industry

Acquisition date

Principal/shares/units

Amortized cost

Fair value

% of net assets

A4:EEE LLC Class A Capital Unit

XL75

XL76

XL77

XL83

L89

L2

L1

L86

Unaffiliated

EEE, LLC

Class A capital unit

Automotive

30,425

2,687

3,685

18.26

%

A4:EEE LLC Class B Capital Unit

XL75

XL76

XL77

XL83

L89

L2

L1

L86

Unaffiliated

EEE, LLC

Class B capital unit

Healthcare

7,104

7,633

7,633

37.82

%

A4:EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%

XL75

XL76

XL77

L78

L79

XL83

L84

L85

L2

L1

L86

Unaffiliated

EEE, LLC

Senior Loan

12/10/20X3

5.00

%

Software

12/7/20X0

$

98

18

1,109

5.50

%

2025-12-10

2022-12-07

L2, A1:A1, A5:M11

L1, A1:A1, A5:M11

L86, A1:A1, A5:M11

Total Non-Affiliate Debt Investments

6,969

8,069

39.99

%

L2, A1:A1, A5:M12

L1, A1:A1, A5:M12

L86, A1:A1, A5:M12

Total Non-Affiliate Equity Investments

12,323

13,652

67.65

%

L2, A1:M1

L1, A1:M1

L86, A1:M1

Total Non-Affiliate Investments

$

19,292

$

21,721

107.64

%

(1) Represents investments that are subject to restrictions on resale as “restricted securities”

(2) The fair value of each issue of securities was valued using significant unobservable inputs

(3) Each issue of securities is non-income producing

Figure 4a.1 (continued)

27

---

The following tables show the fair value of the unaffiliated investments disaggregated by industry and geography as of December 31, 20X1.

						ABC Company
						As of December 31, 20X1
						(in thousands except rate )
						Investment, fair value									% of net assets
Industry						L1									L86
Software			A1:M1, A6:M13			$	1,659					A1:M1, A6:M13			8.22		%
Healthcare			A1:M1, A6:M14			10,383						A1:M1, A6:M14			51.45		%
Real estate			A1:M1, A6:M15			1,642						A1:M1, A6:M15			8.14		%
Insurance			A1:M1, A6:M16			1,810						A1:M1, A6:M16			8.97		%
Automotive			A1:M1, A6:M17			3,685						A1:M1, A6:M17			18.26		%
Financial service			A1:M1, A6:M18			2,542						A1:M1, A6:M18			12.60		%
Total			A1:M1			$	21,721					A1:M1			107.64		%

Figure 4b.1

ABC Company

As of December 31, 20X1

(in thousands except rate )

Investment, fair value

% of net assets

Geography

L1

L86

USA East

A1:M1, A7:M19

$

14,004

A1:M1, A7:M19

69.40

%

USA South

A1:M1, A7:M20

7,717

A1:M1, A7:M20

38.24

%

Total

A1:M1

$

21,721

A1:M1

107.64

%

Figure 4c.1

28

---

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

A1

Investment, Issuer Affiliation [Axis]

Duration

InvestmentIssuerAffiliationAxis

Investment, Issuer Affiliation [Domain]

Duration

InvestmentIssuerAffiliationDomain

M1

Investment, Unaffiliated Issuer [Member]

Duration

InvestmentUnaffiliatedIssuerMember

A4

Investment, Identifier [Axis]

Duration

InvestmentIdentifierAxis

AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%

BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%

CCC LLC Senior Subordinated Loan Due 2/10/20X4 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%

DDD LLC Class A Common Stock

DDD LLC Class B Common Stock

EEE LLC Class A Capital Unit

EEE LLC Class B Capital Unit

EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%

A5

Investment Type [Axis]

Duration

InvestmentTypeAxis

Investments [Domain]

Duration

InvestmentTypeCategorizationMember

M11

Debt Securities [Member]

Duration

DebtSecuritiesMember

M12

Equity Securities [Member]

Duration

EquitySecuritiesMember

A6

Industry Sector [Axis]

Duration

EquitySecuritiesByIndustryAxis

Figure 4.2 (continues)

29

---

Standard Label

Balance Type

Period Type

Element Name

Industry Sector [Domain]

Duration

EquitySecuritiesIndustryMember

M13

Technology Sector [Member]

Duration

TechnologySectorMember

M14

Healthcare Sector [Member]

Duration

HealthcareSectorMember

M15

Real Estate Sector [Member]

Duration

RealEstateSectorMember

M16

Insurance Sector [Member]

Duration

InsuranceSectorMember

M17

Automotive Sector [Member]

Duration

AutomotiveSectorMember

M18

Financial Services Sector [Member]

Duration

FinancialServicesSectorMember

A7

Geographical [Axis]

Duration

StatementGeographicalAxis

Geographical [Domain]

Duration

SegmentGeographicalDomain

M19

US East Region [Member]

Duration

EastRegionMember

M20

US South Region [Member]

Duration

SouthRegionMember

L1

Investment Owned, Fair Value

Debit

Instant

InvestmentOwnedAtFairValue

L2

Investment Owned, Cost

Debit

Instant

InvestmentOwnedAtCost

XL75

Investment, Issuer Affiliation [Extensible Enumeration]

Instant

InvestmentIssuerAffiliationExtensibleEnumeration

XL76

Investment, Issuer Name [Extensible Enumeration]

Duration

InvestmentIssuerNameExtensibleEnumeration

XL77

Investment, Type [Extensible Enumeration]

Instant

InvestmentTypeExtensibleEnumeration

L78

Investment Maturity Date

Instant

InvestmentMaturityDate

L79

Investment Interest Rate

Instant

InvestmentInterestRate

XL80

Investment, Variable Interest Rate, Type [Extensible Enumeration]

Instant

InvestmentVariableInterestRateTypeExtensibleEnumeration

L81

Investment, Basis Spread, Variable Rate

Instant

InvestmentBasisSpreadVariableRate

L82

Investment, Interest Rate, Floor

Instant

InvestmentInterestRateFloor

XL83

Investment, Industry Sector [Extensible Enumeration]

Instant

InvestmentIndustrySectorExtensibleEnumeration

L84

Investment, Acquisition Date

Duration

InvestmentAcquisitionDate

L85

Investment Owned, Balance, Principal Amount

Debit

Instant

InvestmentOwnedBalancePrincipalAmount

L86

Investment Owned, Net Assets, Percentage

Instant

InvestmentOwnedPercentOfNetAssets

L87

Investment, Interest Rate, Paid in Kind

Instant

InvestmentInterestRatePaidInKind

L88

Investment, Interest Rate, Paid in Cash

Instant

InvestmentInterestRatePaidInCash

Figure 4.2 (continues)

30

---

Standard Label

Balance Type

Period Type

Element Name

L89

Investment Owned, Balance, Shares

Instant

InvestmentOwnedBalanceShares

L90

Investment, Restriction Status [true false]

Instant

InvestmentRestrictionStatus

L91

Investment, Significant Unobservable Input [true false]

Instant

InvestmentSignificantUnobservableInput

L92

Investment, Nonincome Producing [true false]

Instant

InvestmentNonIncomeProducing

Figure 4.2 (continued)

31

---

The XBRL report views created using the modeling structure are provided here:

Standard Label

Preferred Label

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

A1

M1

Investment, Identifier [Axis]

A4

AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%

BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%

CCC LLC Senior Subordinated Loan Due 2/10/20X4 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%

DDD LLC Class A Common Stock

DDD LLC Class B Common Stock

EEE LLC Class A Capital Unit

EEE LLC Class B Capital Unit

EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%

Investment Type [Axis]

Debt Securities [Member]

Equity Securities [Member]

A5

M11

M12

Date context

20x1-01-01 to 20x1-12-31

XL76

Investment, Issuer Name [Extensible Enumeration]

Investment, issuer, name

http://www.abc.com/20X11231#AAALLCMember

http://www.abc.com/20X11231#BBBLLCMember

http://www.abc.com/20X11231#CCCLLCMember

http://www.abc.com/20X11231#DDDLLCMember

http://www.abc.com/20X11231#DDDLLCMember

http://www.abc.com/20X11231#EEELLCMember

http://www.abc.com/20X11231#EEELLCMember

http://www.abc.com/20X11231#EEELLCMember

L84

Investment, Acquisition Date

Investment, acquisition date

20x0-06-28

20x0-02-28

20x0-02-07

20x0-12-07

Date context

20x1-12-31

XL75

Investment, Issuer Affiliation [Extensible Enumeration]

Investment, issuer, affiliation

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

http://fasb.org/us-gaap/20X1#InvestmentUnaffiliatedIssuerMember

XL77

Investment, Type [Extensible Enumeration]

Investment, type

http://fasb.org/us-gaap/20X1#SeniorLoansMember

http://fasb.org/us-gaap/20X1#SeniorLoansMember

http://fasb.org/us-gaap/20X1#SeniorSubordinatedLoansMember

http://fasb.org/us-gaap/20X1#CommonClassAMember

http://fasb.org/us-gaap/20X1#CommonClassBMember

http://fasb.org/us-gaap/20X1#CapitalUnitClassAMember

http://fasb.org/us-gaap/20X1#CapitalUnitClassBMember

http://fasb.org/us-gaap/20X1#SeniorLoansMember

L78

Investment Maturity Date

Investment, maturity date

20x2-12-01

20x3-02-01

20x4-02-10

20x3-12-10

L79

Investment Interest Rate

Investment, interest rate

0.0675

0.0600

0.0800

0.0500

XL80

Investment, Variable Interest Rate, Type [Extensible Enumeration]

Investment, base rate

http://www.abc.com/20X11231#SecuredOvernightFinancingRateSOFRMember

http://www.abc.com/20X11231#SecuredOvernightFinancingRateSOFRMember

Figure 4a.3 (continues)

32

---

			Standard Label			Preferred Label
			Investment, Issuer Affiliation [Axis]																														Investment, Unaffiliated Issuer [Member]
			A1																														M1
			Investment, Identifier [Axis]
			A4						AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%			BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%			CCC LLC Senior Subordinated Loan Due 2/10/20X4 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%			DDD LLC Class A Common Stock			DDD LLC Class B Common Stock			EEE LLC Class A Capital Unit			EEE LLC Class B Capital Unit			EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%
			Investment Type [Axis]																														Debt Securities [Member]			Equity Securities [Member]
			A5																														M11			M12
L81			Investment, Basis Spread, Variable Rate			Investment, spread			0.0575			0.0500
L82			Investment, Interest Rate, Floor			Investment, floor			0.0100			0.0100
L87			Investment, Interest Rate, Paid in Kind			Investment, PIK rate									0.0300
L88			Investment, Interest Rate, Paid in Cash			Investment, cash rate									0.0500
XL83			Investment, Industry Sector [Extensible Enumeration]			Investment, industry			http://fasb.org/us-gaap/20X1#TechnologySectorMember			http://fasb.org/us-gaap/20X1#HealthcareSectorMember			http://fasb.org/us-gaap/20X1#FinancialServicesSectorMember http://fasb.org/us-gaap/20X1#RealEstateSectorMember			http://fasb.org/us-gaap/20X1#InsuranceSectorMember			http://fasb.org/us-gaap/20X1#FinancialServicesSectorMember			http://fasb.org/us-gaap/20X1#AutomotiveSectorMember			http://fasb.org/us-gaap/20X1#HealthcareSectorMember			http://fasb.org/us-gaap/20X1#TechnologySectorMember
L2			Investment Owned, Cost			Investment, amortized cost			541000			2750000			3660000			1557000			446000			2687000			7633000			18000			6969000			12323000			19292000
L1			Investment Owned, Fair Value			Investment, fair value			550000			2750000			3660000			1810000			524000			3685000			7633000			1109000			8069000			13652000			21721000
L86			Investment Owned, Net Assets, Percentage			Investment, % of net assets			0.0273			0.1363			0.1814			0.0897			0.0260			0.1826			0.3782			0.0550			0.3999			0.6765			1.0764
L85			Investment Owned, Balance, Principal Amount			Investment, principal			55000			64000			37000															98000
L89			Investment Owned, Balance, Shares			Investment, shares/units												3232000			936000			30425			7104

Figure 4a.3 (continues)

33

---

Standard Label

Preferred Label

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

A1

M1

Investment, Identifier [Axis]

A4

AAA LLC Senior Loan Due 12/1/20X2 Interest Rate 6.75% SOFR Spread 5.75% Floor 1.00%

BBB LLC Senior Loan Due 2/1/20X3 Interest Rate 6.00% SOFR Spread 5.00% Floor 1.00%

CCC LLC Senior Subordinated Loan Due 2/10/20X4 Interest Rate 8.00% PIK 3.00% Cash Rate 5.00%

DDD LLC Class A Common Stock

DDD LLC Class B Common Stock

EEE LLC Class A Capital Unit

EEE LLC Class B Capital Unit

EEE LLC Senior Loan Due 12/10/20X3 Interest Rate 5.00%

Investment Type [Axis]

Debt Securities [Member]

Equity Securities [Member]

A5

M11

M12

L90

Investment, Restriction Status [true false]

Investment, securities, subject to restrictions on resale as “restricted securities”

true

L91

Investment, Significant Unobservable Input [true false]

Investment, securities, fair value using significant unobservable input

true

true

true

L92

Investment, Nonincome Producing [true false]

Investment, securities, non-income producing

true

true

Figure 4a.3 (continued)

34

---

Standard Label

Preferred Label

Date context

20x1-12-31

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

A1

M1

Industry Sector [Axis]

Technology Sector [Member]

Healthcare Sector [Member]

Real Estate Sector [Member]

Insurance Sector [Member]

Automotive Sector [Member]

Financial Services Sector [Member]

A6

M13

M14

M15

M16

M17

M18

L1

Investment Owned, Fair Value

Investment, fair value

1659000

10383000

1642000

1810000

3685000

2542000

21721000

L86

Investment Owned, Net Assets, Percentage

Investment, % of net assets

0.0822

0.5145

0.0814

0.0897

0.1826

0.1260

1.0764

Figure 4b.3

Standard Label

Preferred Label

Date context

20x1-12-31

Investment, Issuer Affiliation [Axis]

Investment, Unaffiliated Issuer [Member]

A1

M1

Geographical [Axis]

US East Region [Member]

US South Region [Member]

A7

M19

M20

L1

Investment Owned, Fair Value

Investment, fair value

14004000

7717000

21721000

L86

Investment Owned, Net Assets, Percentage

Investment, % of net assets

0.6940

0.3824

1.0764

Figure 4c.3

35

---

Notes:

•“Investment, Identifier [Axis]” (A4) is intended to be used to tag each issue of investment and its related information. The members used under this typed dimension are unique for each issue and are part of the instance document and not in the extension taxonomy. The typed dimension is intended to be used to associate the discrete information for each issue such as number of shares, principal amount, and interest rate together.

•“Investment Owned, Fair Value” (L1), “Investment, Issuer Affiliation [Axis]” (A1), and “Investment, Unaffiliated Issuer [Member]” (M1) are intended to be used to tag the total of the fair value of investments in unaffiliated issuers. The element “Investment, Issuer Affiliation [Extensible Enumeration]” (XL75) along with “Investment, Identifier [Axis]” (A4) and the applicable unique member is intended to be used to communicate the affiliation for each issue. Using the explicit dimension, “Investment, Issuer Affiliation [Axis]” (A1), only for disaggregating totals provides users of the data with relevant summations.

•“Investment Type [Axis]” (A5), “Debt Securities [Member]” (M11), “Equity Securities [Member]” (M12) and the applicable line-item elements are intended to be used to tag the total value disaggregated by type of investment. The element, “Investment, Type [Extensible Enumeration]” (XL77) along with “Investment, Identifier [Axis]” (A4) and the applicable unique member is intended to be used to communicate the investment type for each issue.

•“Industry Sector [Axis]” (A6), “Technology Sector [Member]” (M13), “Healthcare Sector [Member]” (M14), “Real Estate Sector [Member]” (M15), “Insurance Sector [Member]” (M16), “Automotive Sector [Member]” (M17), “Financial Services Sector [Member]” (M18), and the applicable line-item elements are intended to be used to tag the total value disaggregated by type of industry sector. The element “Investment, Industry Sector [Extensible Enumeration]” (XL83) along with “Investment, Identifier [Axis]” (A4) and the applicable unique members is intended to be used to communicate the industry sector for each issue.

•“Geographical [Axis]” (A7), “US East Region [Member]” (M19), “US South Region [Member]” (M20), and the applicable line-item elements are intended to be used to tag the total value disaggregated by geographical area. The element, “Investment, Issuer

36

---

Geographic Region [Extensible Enumeration]” along with “Investment, Identifier [Axis]” (A4) and the applicable unique members is intended to be used to communicate the geographic region for each issue if reported.

•“Investment, Issuer Name [Extensible Enumeration]” (XL76) is intended to be used to tag the name of the issuer of the investment for each individual issue. If amounts are disaggregated by issuer and totals by issuer are reported, then the “Investment, Issuer Name [Axis]” and applicable members are intended to be used for the totals.

•“Investment, Variable Interest Rate, Type [Extensible Enumeration]” (XL80) along with “Investment, Identifier [Axis]” (A4) and the applicable unique members is intended to be used to tag the type of variable interest rate for each issue.

•The dimension “Investment, Issuer Affiliation [Axis]” (A1), and “Investment, Unaffiliated Issuer [Member]” (M1) are used with the “Industry Sector [Axis]” (A6) and “Geographical [Axis]” (A7) in Figures 4b.1 and 4c.1, respectively because the values are only for unaffiliated issuers and there are values for affiliated issuers that are reported but are not included in the example. If there are no affiliated issuers and the values represent report-wide values, the element “Investment, Issuer Affiliation [Extensible Enumeration]” (XL75) is intended to be used instead of the dimension to communicate that all the values are for unaffiliated issuers.

37

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Example 5—Investments in Affiliates

This Example illustrates the modeling for investments in affiliates reported by an investment company.

ABC Company

Investments in Affiliates

As of December 31, 20X1

(in thousands)

Issuer

Type of investment(1)

Fair value as of December 31, 20X0

Gross additions(2)

Gross reductions(3)

Fair Value as of December 31, 20X1

Net realized gain (loss)

Net change in unrealized appreciation (depreciation)

Interest credited to income

Dividend credited to income

A4:FF LLC Preferred Stock

XL75

Affiliate, controlled

XL76

FF, LLC

XL77

Preferred stock

L1

121

L93

25

L94

—

L1

146

L52

25

L55

—

L95

—

L33

—

A4:GG LLC Common Stock

XL75

Affiliate, controlled

XL76

GG, LLC

XL77

Common stock

L1

355

L93

—

L94

(101)

L1

254

L52

—

L55

(114)

L95

—

L33

4

A4:GG LLC Unsecured Debt

XL75

Affiliate, controlled

XL76

GG, LLC

XL77

Unsecured debt

L1

110

L93

11

L94

(1)

L1

120

L52

—

L55

—

L95

56

L33

—

A1:M3

Total affiliate, controlled investments

L1

586

L93

36

L94

(102)

L1

520

L52

25

L55

(114)

L95

56

L33

4

A4:HH Inc Senior Debt

XL75

Affiliate, not controlled

XL76

HH, Inc.

XL77

Senior Debt

L1

—

L93

280

L94

(10)

L1

270

L52

8

L55

10

L95

63

L33

2

A4:II Inc Convertible Debt

XL75

Affiliate, not controlled

XL76

II, Inc.

XL77

Convertible debt

L1

—

L93

22

L94

(22)

L1

—

L52

—

L55

22

L95

—

L33

—

A4:JJ Inc Membership Units

XL75

Affiliate, not controlled

XL76

JJ, Inc.

XL77

Membership units

L1

—

L93

235

L94

(25)

L1

210

L52

—

L55

25

L95

—

L33

—

A1:M4

Total affiliate not controlled investments

L1

—

L93

537

L94

(57)

L1

480

L52

8

L55

57

L95

63

L33

2

A1:M2

Total affiliate controlled and not controlled investments

L1

586

L93

573

L94

(159)

L1

1,000

L52

33

L55

(57)

L95

119

L33

6

(1) The principal/share amount and ownership detail are shown in the schedule of investments.

(2) Gross additions include increases in the cost basis of the investments resulting from new portfolio investments, accretion of discounts and paid-in-kind interest, any transfer of investments into this category, net realized gain, and net changes in unrealized appreciation.

(3) Gross reductions include decreases in the cost basis of investments resulting from principal collections related to investment repayments or sales, impairments, any transfer of investments out of this category, net realized loss, and net changes in unrealized depreciation.

Figure 5.1

38

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The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

A1

Investment, Issuer Affiliation [Axis]

Duration

InvestmentIssuerAffiliationAxis

Investment, Issuer Affiliation [Domain]

Duration

InvestmentIssuerAffiliationDomain

M2

Investment, Affiliated Issuer [Member]

Duration

InvestmentAffiliatedIssuerMember

M3

Investment, Affiliated Issuer, Controlled [Member]

Duration

InvestmentAffiliatedIssuerControlledMember

M4

Investment, Affiliated Issuer, Noncontrolled [Member]

Duration

InvestmentAffiliatedIssuerNoncontrolledMember

A4

Investment, Identifier [Axis]

Duration

InvestmentIdentifierAxis

FF LLC Preferred Stock

GG LLC Common Stock

GG LLC Unsecured Debt

HH Inc Senior Debt

II Inc Convertible Debt

JJ Inc Membership Units

L1

Investment Owned, Fair Value

Debit

Instant

InvestmentOwnedAtFairValue

L33

Dividend Income, Operating

Credit

Duration

DividendIncomeOperating

L52

Debt and Equity Securities, Realized Gain (Loss)

Credit

Duration

DebtAndEquitySecuritiesRealizedGainLoss

L55

Debt and Equity Securities, Unrealized Gain (Loss)

Credit

Duration

DebtAndEquitySecuritiesUnrealizedGainLoss

XL75

Investment, Issuer Affiliation [Extensible Enumeration]

Instant

InvestmentIssuerAffiliationExtensibleEnumeration

XL76

Investment, Issuer Name [Extensible Enumeration]

Duration

InvestmentIssuerNameExtensibleEnumeration

XL77

Investment, Type [Extensible Enumeration]

Instant

InvestmentTypeExtensibleEnumeration

Figure 5.2 (continues)

39

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Standard Label

Balance Type

Period Type

Element Name

L93

Investments in and Advances to Affiliates, at Fair Value, Gross Additions

Debit

Duration

InvestmentsInAndAdvancesToAffiliatesAtFairValueGrossAdditions

L94

Investments in and Advances to Affiliates, at Fair Value, Gross Reductions

Credit

Duration

InvestmentsInAndAdvancesToAffiliatesAtFairValueGrossReductions

L95

Interest Income, Operating

Credit

Duration

InterestIncomeOperating

Figure 5.2 (continued)

40

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The XBRL report view created using the modeling structure is provided here:

			Standard Label			Preferred Label
			Investment, Issuer Affiliation [Axis]						Investment, Affiliated Issuer [Member]			Investment, Affiliated Issuer, Controlled [Member]			Investment, Affiliated Issuer, Noncontrolled [Member]
			A1						M2			M3			M4
			Investment, Identifier [Axis]
			A4															FF LLC Preferred Stock			GG LLC Common Stock			GG LLC Unsecured Debt			HH Inc Senior Debt			II Inc Convertible Debt			JJ Inc Membership Units
			Date context						20x0-12-31
L1			Investment Owned, Fair Value			Investment, fair value			586000			586000			0			121000			355000			110000			0			0			0
			Date context						20x1-12-31
XL75			Investment, Issuer Affiliation [Extensible Enumeration]			Investment, issuer, affiliation												http://fasb.org/us-gaap/20X1#InvestmentAffiliatedIssuerControlledMember			http://fasb.org/us-gaap/20X1#InvestmentAffiliatedIssuerControlledMember			http://fasb.org/us-gaap/20X1#InvestmentAffiliatedIssuerControlledMember			http://fasb.org/us-gaap/20X1#InvestmentAffiliatedIssuerNoncontrolledMember			http://fasb.org/us-gaap/20X1#InvestmentAffiliatedIssuerNoncontrolledMember			http://fasb.org/us-gaap/20X1#InvestmentAffiliatedIssuerNoncontrolledMember
XL77			Investment, Type [Extensible Enumeration]			Investment, type												http://fasb.org/us-gaap/20X1#PreferredStockMember			http://fasb.org/us-gaap/20X1#CommonStockMember			http://fasb.org/us-gaap/20X1#UnsecuredDebtMember			http://fasb.org/us-gaap/20X1#SeniorNotesMember			http://fasb.org/us-gaap/20X1#ConvertibleDebtMember			http://www.abc.com/20X11231#MembershipUnitsMember
L1			Investment Owned, Fair Value			Investment, fair value			1000000			520000			480000			146000			254000			120000			270000			0			210000
			Date context						20x1-01-01 to 20x1-12-31
XL76			Investment, Issuer Name [Extensible Enumeration]			Investment, issuer, name												http://www.abc.com/20X11231#FFLLCMember			http://www.abc.com/20X11231#GGLLCMember			http://www.abc.com/20X11231#GGLLCMember			http://www.abc.com/20X11231#HHIncMember			http://www.abc.com/20X11231#IIIncMember			http://www.abc.com/20X11231#JJIncMember
L93			Investments in and Advances to Affiliates, at Fair Value, Gross Additions			Investment, gross additions			573000			36000			537000			25000			0			11000			280000			22000			235000
L94			Investments in and Advances to Affiliates, at Fair Value, Gross Reductions			Investment, gross reductions			159000			102000			57000			0			101000			1000			10000			22000			25000
L52			Debt and Equity Securities, Realized Gain (Loss)			Investment, net realized gain (loss)			33000			25000			8000			25000			0			0			8000			0			0
L55			Debt and Equity Securities, Unrealized Gain (Loss)			Investment, net change in unrealized appreciation (depreciation)			-57000			-114000			57000			0			-114000			0			10000			22000			25000
L95			Interest Income, Operating			Investment, interest credited to income			119000			56000			63000			0			0			56000			63000			0			0
L33			Dividend Income, Operating			Investment, dividend credited to income			6000			4000			2000			0			4000			0			2000			0			0

Figure 5.3

41

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Notes:

•“Investment, Identifier [Axis]” (A4) is intended to be used to tag each issue of investment and its related information. The members used under this typed dimension are unique for each issue and are part of the instance document and not in the extension taxonomy. The typed dimension is intended to be used to associate the discrete information for each issue such as fair value of investment, gross additions, and gross reductions together.

•“Investment Owned, Fair Value” (L1), “Investment, Issuer Affiliation [Axis]” (A1), and the applicable member are intended to be used to tag the total values of investments disaggregated by affiliation of the issuer of the investment. “Investment, Affiliated Issuer [Member]” (M2) is intended to be used to tag the total fair value of investments in controlled and noncontrolled affiliated issuers. “Investment, Affiliated Issuer, Controlled [Member]” (M3) is intended to be used to tag the total of fair value of investments in controlled affiliated issuers. “Investment, Affiliated Issuer, Noncontrolled [Member]” (M4) is intended to be used to tag the total of fair value of investments in noncontrolled affiliated issuers. The element “Investment, Issuer Affiliation [Extensible Enumeration]” (XL75) along with “Investment, Identifier [Axis]” (A4) and the applicable unique member is intended to be used to communicate the investment type for each issue by affiliation.

•The element “Investment, Type [Extensible Enumeration]” (XL77) along with “Investment, Identifier [Axis]” (A4) and the applicable unique member is intended to be used to communicate the investment type for each issue.

•“Investment, Issuer Name [Extensible Enumeration]” (XL76) is intended to be used to tag the name of the issuer of the investment for each individual issue. If amounts are disaggregated by issuer and totals by issuer are reported, then the “Investment, Issuer Name [Axis]” and applicable members are intended to be used for the totals.

•“Investments in and Advances to Affiliates, at Fair Value, Gross Additions” (L93) is intended to be used to tag the gross additions to the investments in and advances to the affiliates including, but not limited to, the cost basis of the investments, any transfers of investment into a specific category, the net realized gain, and net changes in unrealized appreciation on investments.

42

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•“Investments in and Advances to Affiliates, at Fair Value, Gross Reductions” (L94) is intended to be used to tag the gross reductions to the investments in and advances to the affiliates including, but not limited to, the cost basis of the investments, any transfers of investment out of a specific category, the net realized loss, and net changes in unrealized depreciation on investments.

•The additional information for the schedule of investments for affiliated issuers is not illustrated but would follow the modeling as shown for unaffiliated issuers in Example 4 using the members for affiliated issuers as applicable.

43

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Example 6—Schedule of Open Forward Foreign Currency Contracts

This Example illustrates the modeling for the disclosure of open foreign currency forward contracts reported by an investment company.

ABC Company

Foreign Currency Forward Contracts

As of December 31, 20X1

(in thousands)

Derivative instrument description

Notional amount to be purchased

Notional amount to be sold

Counterparty

Settlement date

Unrealized appreciation (depreciation)

A8:Counterparty XYZ Company Settlement Date 1/18/20x2

XL4

Foreign currency forward exchange contract

L96

$

56

L97

CAD

72

XL98

XYZ company

L99

1/18/20X2

L100

(1)

2024-01-18

A8:Counterparty XYZ Company Settlement Date 2/17/20x2

XL4

Foreign currency forward exchange contract

L96

$

59

L97

CAD

70

XL98

XYZ company

L99

2/17/20X2

L100

(1)

2024-02-17

A8:Counterparty XYZ Company Settlement Date 3/18/20x4

XL4

Foreign currency forward exchange contract 123

L96

$

11,827

L97

AUD

15,410

XL98

XYZ company

L99

3/18/20X4

L101

427

2026-03-18

Total

L3

$

425

Currency Abbreviations:

$ - U.S. Dollar

CAD - Canadian Dollar

AUD - Australian Dollar

Figure 6.1

44

---

45

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The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

A8

Open Forward Foreign Currency Contract, Identifier [Axis]

Duration

OpenForwardForeignCurrencyContractIdentifierAxis

Counterparty XYZ Company Settlement Date 1/18/20x2

Counterparty XYZ Company Settlement Date 2/17/20x2

Counterparty XYZ Company Settlement Date 3/18/20x4

L3

Derivative Asset

Debit

Instant

DerivativeAssets

XL4

Derivative Asset, Type [Extensible Enumeration]

Instant

DerivativeAssetTypeExtensibleList

L96

Derivative Liability, Notional Amount

Instant

DerivativeLiabilityNotionalAmount

L97

Derivative Asset, Notional Amount

Instant

DerivativeAssetNotionalAmount

XL98

Derivative Asset, Counterparty Name [Extensible Enumeration]

Instant

DerivativeAssetCounterpartyNameExtensibleList

L99

Derivative, Contract End Date

Duration

DerivativeMaturityDates

L100

Derivative Asset, Subject to Master Netting Arrangement, Liability Offset

Credit

Instant

DerivativeAssetFairValueGrossLiability

L101

Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement

Debit

Instant

DerivativeAssetFairValueGrossAssetIncludingNotSubjectToMasterNettingArrangement

Figure 6.2

46

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The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Open Forward Foreign Currency Contract, Identifier [Axis]

Report-Wide Value

A8

Counterparty XYZ Company Settlement Date 1/18/20x2

Counterparty XYZ Company Settlement Date 2/17/20x2

Counterparty XYZ Company Settlement Date 3/18/20x4

Date context

20x1-12-31

XL4

Derivative Asset, Type [Extensible Enumeration]

Investment, derivative, type, foreign currency forward exchange contract

http://fasb.org/us-gaap/20X1#ForeignExchangeForwardMember

http://fasb.org/us-gaap/20X1#ForeignExchangeForwardMember

http://fasb.org/us-gaap/20X1#ForeignExchangeForwardMember

L96

Derivative Liability, Notional Amount

Investment, foreign currency contract, notional amount to be purchased

56000

59000

11827000

L97

Derivative Asset, Notional Amount

Investment, foreign currency contract, notional amount to be sold

72000

70000

15410000

XL98

Derivative Asset, Counterparty Name [Extensible Enumeration]

Investment, foreign currency contract, counterparty, name

http://www.abc.com/20X11231#XYZCompanyMember

http://www.abc.com/20X11231#XYZCompanyMember

http://www.abc.com/20X11231#XYZCompanyMember

L100

Derivative Asset, Subject to Master Netting Arrangement, Liability Offset

Investment, foreign currency contract, unrealized depreciation

1000

1000

L101

Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement

Investment, foreign currency contract, unrealized appreciation

427000

L3

Derivative Asset

Net unrealized appreciation on foreign currency forward exchange contract

425000

Date context

20x1-01-01 to 20x1-12-31

L99

Derivative, Contract End Date

Investment, foreign currency contract, settlement date

20x2-01-18

20x2-02-17

20x4-03-18

Figure 6.3

47

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Notes:

•“Open Forward Foreign Currency Contract, Identifier [Axis]” (A8) is intended to be used to tag each contract and its related information. The members used under this typed dimension are unique for each contract and are part of the instance document and not in the extension taxonomy. The typed dimension is intended to be used to associate the discrete information for each contract such as notional amount, counterparty, and settlement date together.

•“Derivative Asset, Counterparty Name [Extensible Enumeration]” (XL98) and “Derivative Asset, Type [Extensible Enumeration]” (XL4) are intended to be used to tag the counterparty name and type of derivative contract for each unique contract.

•The identification of the currency would be provided in the units as applicable.

48