Please find a breakdown of the Fund Type Codes (Net Asset Classification Codes) and how each processes activity
here.
Most Common Codes
| Code | Description | Restriction of Income vs. Gains |
| AP | Both corpus and earnings are permanently restricted | 1: Income, realized, and unrealized gains all have the same restriction |
| G | Corpus is permanently restricted; all else is unrestricted | 1: Income, realized, and unrealized gains all have the same restriction |
| P | Corpus is permanently restricted; net gains are temp restricted; net losses (underwater amounts) are reclassed to unrestricted for FAS 117-1 reports | 1: Income, realized, and unrealized gains all have the same restriction |
| T | Both corpus and earnings are temporarily restricted | 1: Income, realized, and unrealized gains all have the same restriction |
| U | Both corpus and earnings are unrestricted | 1: Income, realized, and unrealized gains all have the same restriction |
| Code | AP | G | P | T | U |
| Principal | Perm. Restricted | Perm. Restricted | Perm. Restricted | Temp. Restricted | Unrestricted |
| Transfers | Perm. Restricted | Unrestricted | Temp. Restricted | Temp. Restricted | Unrestricted |
| Income | Perm. Restricted | Unrestricted | Temp. Restricted | Temp. Restricted | Unrestricted |
| Realized | Perm. Restricted | Unrestricted | Temp. Restricted | Temp. Restricted | Unrestricted |
| Unrealized | Perm. Restricted | Unrestricted | Temp. Restricted | Temp. Restricted | Unrestricted |
| Distributions | Perm. Restricted | Unrestricted | Temp. Restricted | Temp. Restricted | Unrestricted |
| Overwater-Net Gains | Perm. Restricted | Unrestricted | Temp. Restricted | Temp. Restricted | Unrestricted |
| Underwater-Net Losses | Perm. Restricted | Unrestricted | Unrestricted | Temp. Restricted | Unrestricted |
Less Common Codes
| Code | Description | Restriction of Income vs. Gains |
| P2 | Corpus is permanently restricted; gains and losses are temp restricted | 1: Income, realized, and unrealized gains all have the same restriction |
| PT | Corpus, realized gains, and unrealized gains are permanently restricted; income, distributions, and transfers are temporarily restricted | 2: Income has a different restriction than realized and unrealized gains |
| PU | Corpus, realized gains, and unrealized gains are permanently restricted; income, distributions, and transfers are unrestricted | 2: Income has a different restriction than realized and unrealized gains |
| TR | Both corpus and earnings are temporarily restricted, except net losses (underwater) is unrestricted | 1: Income, realized, and unrealized gains all have the same restriction |
| TU | Corpus is temporarily restricted; all else is unrestricted | 1: Income, realized, and unrealized gains all have the same restriction |
| UT | Corpus is unrestricted; all else is temporarily restricted | 1: Income, realized, and unrealized gains all have the same restriction |
| Code | P2 | PT | PU | TR | TU | UT |
| Principal | Perm. Restricted | Perm. Restricted | Perm. Restricted | Temp. Restricted | Temp. Restricted | Unrestricted |
| Transfers | Temp. Restricted | Temp. Restricted | Unrestricted | Temp. Restricted | Unrestricted | Temp. Restricted |
| Income | Temp. Restricted | Temp. Restricted | Unrestricted | Temp. Restricted | Unrestricted | Temp. Restricted |
| Realized | Temp. Restricted | Perm. Restricted | Perm. Restricted | Temp. Restricted | Unrestricted | Temp. Restricted |
| Unrealized | Temp. Restricted | Perm. Restricted | Perm. Restricted | Temp. Restricted | Unrestricted | Temp. Restricted |
| Distributions | Temp. Restricted | Temp. Restricted | Unrestricted | Temp. Restricted | Unrestricted | Temp. Restricted |
| Overwater-Net Gains | Temp. Restricted | Temp. Restricted | Unrestricted | Temp. Restricted | Unrestricted | Temp. Restricted |
| Underwater-Net Losses | Temp. Restricted | Temp. Restricted | Unrestricted | Unrestricted | Unrestricted | Temp. Restricted |
No Earnings Fund Codes (Due to/Due From)
| Code | Description | Restriction of Income vs. Gains |
| DT | Not included in endowment footnote and no earnings | N/A |
| DTU | Both corpus and earnings are unrestricted and no earnings/units | 1: Income, realized, and unrealized gains all have the same restriction |
| DTT | Both corpus and earnings are temporarily restricted and no earnings/units | 1: Income, realized, and unrealized gains all have the same restriction |
| DTP | Corpus is permanently restricted; net gains are temp restricted; net losses (underwater amounts) are reclassed to unrestricted for FAS 117-1 reports and no earnings/units | 1: Income, realized, and unrealized gains all have the same restriction |
Please Note: If you need code DTU, DTT, and/or DTP, please reach out Fundriver support. We will work with our programming team to add the appropriate codes to your database.
| Code | DT | DTU | DTT | DTP |
| Principal | N/A* | Unrestricted | Temp. Restricted | Perm. Restricted |
| Transfers | N/A* | Unrestricted | Temp. Restricted | Temp. Restricted |
| Income | N/A* | Unrestricted | Temp. Restricted | Temp. Restricted |
| Realized | N/A* | Unrestricted | Temp. Restricted | Temp. Restricted |
| Unrealized | N/A* | Unrestricted | Temp. Restricted | Temp. Restricted |
| Distributions | N/A* | Unrestricted | Temp. Restricted | Temp. Restricted |
| Overwater-Net Gains | N/A* | Unrestricted | Temp. Restricted | Temp. Restricted |
| Underwater-Net Losses | N/A* | Unrestricted | Temp. Restricted | Unrestricted |
*Excluded from footnote; principal as well as accumulated earnings are all excluded.
