Series 3: 7.4.3. CPO Reporting Requirements

7.4.3. CPO Reporting Requirements

Each registered CPO must periodically distribute an account statement to each participant in every pool that it operates, presented in the form of a Statement of Operations and a Statement of Changes in Net Assets.

The Statement of Operations must itemize the following information for the reporting period:

• The amount of realized net gain or loss on positions it liquidated

• The change in unrealized net gain or loss on its positions

• The total amount of all brokerage commissions and fees

The Statement of Changes in Net Assets must separately itemize the following information:

• The net asset value of the pool at the beginning and the end of the reporting period