Unrealized gains (losses) for available-for-sale investments by-pass the income statement and are recorded directly in stockholders' equity in other comprehensive income (OCI). For securities classified as "trading", these unrealized gains (losses) are reported in current income and affect stockholder's equity via the updating of retained earnings.

Terminated portfolios must be included in the historical record of the appropriate composites up to the last full measurement period that the portfolio was under management.

There are two stages of "expansion financing":
Second-stage financing. This capital is used for initial expansion of a company that has already been
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selling a product.
Third-stage financing. Capital provided to fund major expansion.
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