""FASB Accounting Standards Codification""

EFTA01384670Dataset 10

1p505w

…for example, in connection with the amortization of the organizational and initial offering expenses of the Partnership, the measuring of fair value (as a result of Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820), or the recognition or unrecognition of uncertain tax positions (as a result of FASB ASC 740). Certain Trading and Investing Techniques Model Risk Certain strategies may require the use of quantitative valuation models that the Management Company has developed over time, as well as…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01384670.pdf

EFTA01734416Dataset 10

2016-07-016p1,707w

…please identify any pending or threatened litigation, claims, and assessments with respect to which you have been engaged but as to which you have not yet devoted substantive attention. Unasserted Claims and Assessments We have represented to our auditors that there are no unasserted possible claims or assessments that you have advised us are probable of assertion and must be disclosed in accordance with FASB Accounting Standards Codification 450, Contingencies. We understand that whenever, in the course of performing legal…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01734416.pdf

EFTA01382727Dataset 10

2014-11-121p549w

…3) Messrs. Kravis, Nuttall. and Olson. and Ms. Miller elected to defer their annual cash retainer corm! in 2014 and Mr. Forehand deferred $15.000 ofhis annual cash retainer in 2014. (4) Amounts reported reflects the grant date fair value computed in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 718 for the 9.886 restricted stock awards granted to each of Mr. Forehand. Ms. Miller and Mr. Newels. respectively, on July 3. 2014. April 14…

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01382727.pdf

EFTA01190083Dataset 9

2016-07-017p2,017w

…please identify any pending or threatened litigation, claims, and assessments with respect to which you have been engaged but as to which you have not yet devoted substantive attention. Unasserted Claims and Assessments We have represented to our auditors that there are no unasserted possible claims or assessments that you have advised us are probable of assertion and must be disclosed in accordance with FASB Accounting Standards Codification 450, Contingencies. We understand that whenever, in the course of performing legal…

https://www.justice.gov/epstein/files/DataSet%209/EFTA01190083.pdf

EFTA00284269Dataset 9

2010-12-3130p11,194w

…and Federated U.S. Treasury Cash Reserves. These holdings are considered under Level 1 of the fair value hierarchy as defined by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820 (See Note 7). Restricted Cash The restricted cash balance of $2.9 million is related to an indemnity trust established for future legal claims against the Original Manager as part of the management transition transaction (see Note 5). The Fund does not have any control over the…

https://www.justice.gov/epstein/files/DataSet%209/EFTA00284269.pdf

EFTA00810312Dataset 9

2018-12-3121p6,558w

…GAAP. The Partnership is an investment company and applies accounting and reporting guidance in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 946, "Financial Services - Investment Companies." Use of Estimates U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual…

https://www.justice.gov/epstein/files/DataSet%209/EFTA00810312.pdf

EFTA01078055Dataset 9

2014-12-3116p4,646w

…is not subject to U.S. federal and state income taxes as the tax effects of the Company's activities are reported directly by the members on their respective income tax returns. The Company is required to pay USVI withholding taxes on behalf of all non-USVI members. Management of the Company has decided that Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") topic 740, Income Taxes, which relates to uncertain tax positions, does not have a material effect…

https://www.justice.gov/epstein/files/DataSet%209/EFTA01078055.pdf