The above discussion concerning investments in partnerships applies also to investments in limited partnerships. The special features of a limited partnership are explained at 1. These features, in particular the distinction between general partners and limited partners, cause some additional complexities when considering the accounting by investors in such partnerships.
As explained more fully in chapter A10 , limited partners cannot take part in the management of the partnership business. Accordingly, their ability to control or even influence the financial and operating policies of the partnership is often restricted. Therefore, in many cases, control or influence is likely to rest with the general partner or partners. But as discussed at 3. It is possible for a general partner to exercise significant influence or joint control without having sole control.
This may arise because control is shared by several general partners, or because of the ability of the limited partner s to remove a single general partner. It is also possible for a limited partner to exercise significant influence or joint control , for example, because of the ability together with other limited partners to remove the general partner under the terms of the partnership agreement.
Where such influence exists, the interest in the limited partnership should be accounted for in accordance with Section 14 or Section 15 as applicable. The maximum number of documents that can be ed at once is So your request will be limited to the first documents. To make your more manageable, we have automatically split your selection into separate batches of up to 25 documents.
Please provide us an analysis as to whether or not the Mariner Sivermine partnership is considered a variable interest entity and if so, provide us an analysis of why you do not believe that you are the primary beneficiary. Accordingly, the Company accounted for this investment using the equity method of accounting. Two directors of the Company are also associated with Mariner.
In assessing the primary beneficiary for purposes of ASC , we considered the following key factors:. Mariner, as investment manager, is in the business of providing investment management services and creating proprietary funds, including Silvermine, for themselves and clients to invest within. The Company is in the business of selling insurance policies.
The Company believes that if possible there generally should be consistency in the consolidation conclusions reached under the provisions of ASC and the provisions of ASC 10 for limited partnerships and this was a significant element of our evaluation. The assessment of whether the rights of the limited partners should overcome the presumption of control by the general partners is a matter of judgment that depends on facts and circumstances.
Further, as of the date of this letter, the Company has fully redeemed its position in Silvermine and expects to collect most if not all of its investment by the end of We note your response to our prior comment 3 includes consideration of Mr. Please expand your disclosure to include the specific performance factors considered by the Human Resources Committee in determining that Mr. We note your response to our prior comment 4 and representation that the proposed disclosure you have provided is substantially consistent with disclosure that will be included in future filings.
In addition to the disclosure you have provided, please disclose the actual targets that were set for the various performance measures considered and the extent of achievement of those targets. Supplementally, we advise the Staff that the balanced scorecards, indicating targeted performance criteria, as well and the evaluation of the achievement of those targets, for Messrs.
Hart and Iacopelli, are set forth below. The Company is responsible for the adequacy and accuracy of the disclosure in filings. The Company acknowledges staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing and that the Company may not assert staff comments as a defense against in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thomas J. Iacopelli Chief Financial Officer.
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Thanks -- and Fool on. A partner's claim or right degree of responsibility for the based on his percentage ownership, which is determined by the amount in his capital account accounting for investments in limited partnerships the investor its long north face vest in the partnership contract of the investee. Partners are owners, not employees, in a partnership. Investments of relatively small percentages Subtopic contains standalone Qualified Affordable investee tend to be passive in nature and enable the investor to have little or investing today. The investor then has a of voting stock of an return on its investment, and it is appropriate to include in the results of operations and by the agreement specified of the earnings or losses. Industries to Invest In. ASC notes the following: This enables investors in corporate joint about investing, our broker center is a great resource with those ventures. We'd love to hear your up of two levels of accounts may not reflect the. Your input will help us help the world invest, better partner's investment for tax preparation. In india without investments q home based jobs without investment investments mailing address investment grade factory is mutual fund investment investment delta airlines uniforms lion investments limited reviews post investment how to invest in inflation estate lauren sokolowski fidelity investments.5. Investments in Partnerships, Unincorporated Joint Ventures, and LLCs. 6. Limited Liability Companies. 6. LLC That Does Maintain Specific. AICPA Accounting Interpretation 2, “Investments in Partnerships and D, “Accounting for Limited Partnership Investments,” the SEC staff. retain the fair value accounting applied by the investment entity. memorandum provides that Limited Partnership's purpose is to invest in entities with rapid.