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Investments in Debt & Equity Securities

This workbook summarizes changes in investments during the period and accumulates information for note disclosures, including unrecognized impairment for debt securities.

Entering Data

Data for this workbook should only be entered on the Input worksheet. All amounts entered on the Input worksheet should be entered as positive numbers with the exception of amounts entered in the "Other Adjustments" column, which may be entered using either positive or negative numbers. Each used line item must have every column completed or the calculations performed by the workbook may be compromised. (In other words, if an item has a zero amount, do not leave it blank. Rather, input a “0”.)
The Input worksheet uses conditional formatting that surrounds applicable, uncompleted input cells with a thin red line. Also, if the “Security Type” is “Marketable Equity” and/or or the “Reporting Classification” is “Trading”, certain input cells may be “grayed out” and data should not be input in these cells. If data is already in a cell that has become “grayed out”, a thin red line will surround the cell(s) as an indicator that the data should be cleared from the cell(s). The final column, “Length of Unrealized Loss Position” begins in the “grayed-out” state, but if a particular investment has either an (1) ending accumulated unrecognized impairment or (2) unrealized loss, the corresponding cell will lose its “gray” and the cell will state “Select Length”. When you click on the cell, a dropdown arrow will appear. When the arrow is selected a drop down list will appear. Select whether or not the investment has been in a loss position for less than twelve months.  
Note: Use caution when copying data from one cell to the next. Unless Paste Special | Values is used, the conditional formatting will become corrupt and not function accurately. See the section “General Workpaper Functionality and Tips for Entering Data” for further information concerning conditional formatting.

Inserting and Deleting Line Items

This workbook provides room for 30 investments. Input rows may not be added or deleted. Such changes in the number of rows will compromise the integrity workbook’s calculations. If additional are necessary, please contact Thomson Reuters at the number or email address provided with this software and request additional rows for this particular template.