Standards & Guidelines

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View the following resources for information on standards and guidelines for SBICs.

Chart of Accounts for SBICs

View Chart of Accounts for SBICs. Account Numbering System This system provides for two-digit number designations for major categories under which accounts are listed, and three-digit number designations for individual general...
Valuation Guidelines for SBICs

View the Valuation Guidelines for SBICs. I. Introduction This appendix describes the policies and procedures to which small business investment companies (SBICs or Licensees) must conform in valuing their Loans and Investments and...
Accounting Standards for SBICs

View the Accounting Standards for SBICs. TABLE OF CONTENTS I. INTRODUCTION II. RECORDKEEPING AND FINANCIAL REPORTING A. RECORDS AND REPORTS B. ACCOUNT CLASSIFICATION C. FILING OF ANNUAL FINANCIAL REPORT F...

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