Please find a breakdown of the Fund Type Codes (Net Asset Classification Codes) and how each processes activity here.


Most Common Codes

CodeDescriptionRestriction of Income vs. Gains
APBoth corpus and earnings are permanently restricted1: Income, realized, and unrealized gains all have the same restriction
GCorpus is permanently restricted; all else is unrestricted1: Income, realized, and unrealized gains all have the same restriction
PCorpus is permanently restricted; net gains are temp restricted; net losses (underwater amounts) are reclassed to unrestricted for FAS 117-1 reports1: Income, realized, and unrealized gains all have the same restriction
TBoth corpus and earnings are temporarily restricted1: Income, realized, and unrealized gains all have the same restriction
UBoth corpus and earnings are unrestricted1: Income, realized, and unrealized gains all have the same restriction


 

CodeAPGPTU
PrincipalPerm. RestrictedPerm. RestrictedPerm. RestrictedTemp. RestrictedUnrestricted
TransfersPerm. RestrictedUnrestrictedTemp. RestrictedTemp. RestrictedUnrestricted
IncomePerm. RestrictedUnrestrictedTemp. RestrictedTemp. RestrictedUnrestricted
RealizedPerm. RestrictedUnrestrictedTemp. RestrictedTemp. RestrictedUnrestricted
UnrealizedPerm. RestrictedUnrestrictedTemp. RestrictedTemp. RestrictedUnrestricted
DistributionsPerm. RestrictedUnrestrictedTemp. RestrictedTemp. RestrictedUnrestricted
Overwater-Net GainsPerm. RestrictedUnrestrictedTemp. RestrictedTemp. RestrictedUnrestricted
Underwater-Net LossesPerm. RestrictedUnrestrictedUnrestrictedTemp. RestrictedUnrestricted


Less Common Codes

CodeDescriptionRestriction of Income vs. Gains
P2Corpus is permanently restricted; gains and losses are temp restricted1: Income, realized, and unrealized gains all have the same restriction
PTCorpus, realized gains, and unrealized gains are permanently restricted; income, distributions, and transfers are temporarily restricted2: Income has a different restriction than realized and unrealized gains
PUCorpus, realized gains, and unrealized gains are permanently restricted; income, distributions, and transfers are unrestricted2: Income has a different restriction than realized and unrealized gains
TRBoth corpus and earnings are temporarily restricted, except net losses (underwater) is unrestricted1: Income, realized, and unrealized gains all have the same restriction
TUCorpus is temporarily restricted; all else is unrestricted1: Income, realized, and unrealized gains all have the same restriction
UTCorpus is unrestricted; all else is temporarily restricted1: Income, realized, and unrealized gains all have the same restriction


 

CodeP2PTPUTRTUUT
PrincipalPerm. RestrictedPerm. RestrictedPerm. RestrictedTemp. RestrictedTemp. RestrictedUnrestricted
TransfersTemp. RestrictedTemp. RestrictedUnrestrictedTemp. RestrictedUnrestrictedTemp. Restricted
IncomeTemp. RestrictedTemp. RestrictedUnrestrictedTemp. RestrictedUnrestrictedTemp. Restricted
RealizedTemp. RestrictedPerm. RestrictedPerm. RestrictedTemp. RestrictedUnrestrictedTemp. Restricted
UnrealizedTemp. RestrictedPerm. RestrictedPerm. RestrictedTemp. RestrictedUnrestrictedTemp. Restricted
DistributionsTemp. RestrictedTemp. RestrictedUnrestrictedTemp. RestrictedUnrestrictedTemp. Restricted
Overwater-Net GainsTemp. RestrictedTemp. RestrictedUnrestrictedTemp. RestrictedUnrestrictedTemp. Restricted
Underwater-Net LossesTemp. RestrictedTemp. RestrictedUnrestrictedUnrestrictedUnrestrictedTemp. Restricted


No Earnings Fund Codes (Due to/Due From) 

Note:  If a client needs code DTU, DTT, and/or DTP, reach out the Fundriver programming team.

CodeDescriptionRestriction of Income vs. Gains
DTNot included in endowment footnote and no earningsN/A
DTUBoth corpus and earnings are unrestricted and no earnings/units1: Income, realized, and unrealized gains all have the same restriction
DTTBoth corpus and earnings are temporarily restricted and no earnings/units1: Income, realized, and unrealized gains all have the same restriction
DTPCorpus is permanently restricted; net gains are temp restricted; net losses (underwater amounts) are reclassed to unrestricted for FAS 117-1 reports and no earnings/units1: Income, realized, and unrealized gains all have the same restriction


 

CodeDTDTUDTTDTP
PrincipalN/A*UnrestrictedTemp. RestrictedPerm. Restricted
TransfersN/A*UnrestrictedTemp. RestrictedTemp. Restricted
IncomeN/A*UnrestrictedTemp. RestrictedTemp. Restricted
RealizedN/A*UnrestrictedTemp. RestrictedTemp. Restricted
UnrealizedN/A*UnrestrictedTemp. RestrictedTemp. Restricted
DistributionsN/A*UnrestrictedTemp. RestrictedTemp. Restricted
Overwater-Net GainsN/A*UnrestrictedTemp. RestrictedTemp. Restricted
Underwater-Net LossesN/A*UnrestrictedTemp. RestrictedUnrestricted

 *Excluded from footnote; principal as well as accumulated earnings are all excluded.