Assets of the Investment Fund
Liabilities of an investment fund include short-term obligations of the fund (accounts payable, liabilities for payments to the budget, extrabudgetary funds and others) and long-term obligations of the fund (loans, borrowed and other attracted funds). The liabilities of an investment fund do not include the equity of the investment fund (paid-up share capital, undistributed profit, special-purpose funds and other sources of the fund's own funds), as well as subsidies and grants
Source: Letter from the State Property Committee of Russia dated 25.05.1993 No. ДВ-2/3498, from the Ministry of Finance of Russia dated 21.05.1993 No. 62 (with amendments as of 10.11.1997) "On the procedure for evaluating net assets, peculiarities of cost composition, formation of financial results and accounting in investment funds" (Registered by the Ministry of Justice of Russia on 01.06.1993 No. 267)
Морфология
Род
Понятие «пассивы инвестиционного фонда» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | пассива инвестиционного фонда | пассивов инвестиционного фонда |
| Д | пассиву инвестиционного фонда | пассивам инвестиционного фонда |
| В | пассив инвестиционного фонда | пассивы инвестиционного фонда |
| Т | пассивом инвестиционного фонда | пассивами инвестиционного фонда |
| П | пассиве инвестиционного фонда | пассивах инвестиционного фонда |