Statutes, codes, and regulations
New Jersey Administrative Code
Title 8 - HEALTHChapter 31B - HOSPITAL FINANCIAL REPORTINGSubchapter 4 - FINANCIAL ELEMENTS AND REPORTING
Part I - REPORTING PRINCIPLES AND CONCEPTS
Section 8:31B-4.17 - Long-Term Security Investments

N.J. Admin. Code § 8:31B-4.17

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 8:31B-4.17 - Long-Term Security Investments

Long-Term Security Investments are to be valued at current market value. If acquired by donation, they are to be valued initially at the fair market value at the date of the gift. Changes in the market value of investments, both realized and unrealized, during a reporting period are to be reported as income or losses for that reporting period.

N.J. Admin. Code § 8:31B-4.17