Assertion: fund | /r/CapableOf | disclose tba
Facets:
value: as derivatives
type: MANNER
value: as securities
type: MANNER
value: currently
type: TEMPORAL
value: in their financial statements
type: LOCATION
Source sentences:
text: The staff recognizes that some funds currently disclose TBAs in their financial statements either as derivatives or securities, depending on, among other factors, whether TBAs are cash settled (derivative) or physically settled (security).