Specific questions about terminology, how/where to report types of activity or transactions, and any statutory questions should be directed to the NH DOJ CTU.

Each record in your MS-9 has information associated with it. This information is divided into two sections: "Fund Information" and "Fund Values".

Fund Information

When you add a new fund, this is the information that you provide which describes the fund itself.

• Fund Name - this is a unique name for your fund, up to 100 characters in length.
• Fund Type - the type of fund (see Purposes, Types, and Investment Methods).
• Fund Purpose - this is the purpose of the fund (see Purposes, Types, and Investment Methods).
• How Invested - this is the "investment method" for the fund, or how the money in the fund is held (see Purposes, Types, and Investment Methods).

Fund Values

This is the financial details for the fund. These are the fields that you will update each year to reflect the activity that took place during the reporting period.

Principal

• BOY Principal Balance - the beginning of year principal balance of the fund. For new funds created during the year, this is typically zero. For existing funds, this value is rolled over from the prior year's "EOY Principal Balance". 
• New Funds - deposits or funds added to the principal during the year.
• Realized Gains - realized gains (or losses) during the year. Losses should be entered as a negative value.
• Cap Gains Distributions - capital gains distributions during the year.
• Principal Withdrawals - withdrawals from principal during the year.
• EOY Principal Balance- this is calculated from the above values as:
  BOY Principal Balance + New Funds +/- Realized Gains + Cap Gains - Withdrawals
  

Income

• BOY Income Balance - the beginning of year income balance of the fund. For new funds created during the year, this is typically zero. For existing funds, this value is rolled over from the prior year's "EOY Income Balance".
• Income Earned - income earned during the year.
• Income Expended - expenses/withdrawals from income during the year.
• EOY Income Balance -this is calculated from the above values as:
  BOY Income Balance + Earned - Expended
  

Market

• EOY Principal Balance - from the "Principal" section above.
• EOY Income Balance - from the "Income" section above.
• Cost Basis - calculated as:
  EOY Principal Balance + EOY Income Balance
• EOY Market Value - the end of year market value of the fund, from your financial institution's statements.
• Unrealized Gains - calculated as:
  EOY Market Value - Cost Basis