Epstein Secrets

the fiscal year ended March 31, 2018 , included in the Company's Annual Report on Form 10-K for the fiscal year ended March 31, 2018 , as filed with the U.S. Securities and Exchange Commission ("SEC"). NOTE 2 — FIELD-FOR-SALE AND DISCONTINUED OPERATIONS Subsequent to the current period's balance sheet date of June 30, 2018 the Company and

th fiscal quarter are generally higher than in other quarters. Recently Adopted Accounting Standards Scope of Modification Accounting In May 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-09, Scope of Modification Accounting. The amendments in this Update provide guidance about

nts (continued) December 31, 2010 affect the value of the Fund's assets. The ultimate outcome of these mattes cannot be ascertained at this time. The Securities and Exchange Commission (the "Commission') has filed a civil complaint against Perry Gruss, the former Chief Financial Officer of the Original Manager, alleging improper t

e Cash Management, and Federated U.S. Treasury Cash Reserves. These holdings are considered under Level 1 of the fair value hierarchy as defined by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820 (See Note 7). Restricted Cash The restricted cash balance of $2.9 million is related to an

irm for this purpose. The resulting concentration of credit risk is mitigated by the broker's obligation to comply with the rules and regulations of the U.S. Securities and Exchange Commission. The Company also regularly reviews the credit quality and credit limit extended to each of the counterparties with which it chooses to conduct bus

losses pursuant to these indemnification provisions and expects the risk of loss to be remote. Recent Accounting Pronouncement — In December 2011, the Financial Accounting Standards Board issued Accounting Standards Update 2011.11, Disclosures about Offsetting Assets and Liabilities ("ASU"). The ASU requires enhanced disclosures abou