là không có nợ hoặc các nghĩa vụ nợ dự phòng liên quan đến Quỹ Bảo vệ nhà đầu tư như của ngày 30 Tháng Chín 2011 và 2010, tương ứng. Đạo luật Dodd-Frank và SEC thực hiện các quy định thiết lập các tiêu chuẩn đủ điều kiện giải thưởng tố giác. Tham khảo chú giải | IPF s Financial Statements FINANCIAL SECTION are no liabilities or contingent liabilities related to the Investor Protection Fund as of September 30 2011 and 2010 respectively. The Dodd-Frank Act and the SEC implementing regulations establish the eligibility criteria for Whistleblower awards. Refer to Note 4. Commitments and Contingencies for information regarding the disclosure and recognition of actual and contingent liabilities for Whistleblower awards. J. Program Costs The Investor Protection Fund reimburses the SEC s General Fund X0100 for expenses incurred by the Office of Inspector General to administer the Employee Suggestion Program. Ihe Investor Protection Fund also finances payments to whistleblowers under Section 21F of the Exchange Act. The SEC adopted the final rules to implement the Whistleblower Program on May 25 2011. As of September 30 2011 there are no amounts paid or payable under the Whistleblower Program. K. Non-Exchange Revenue Disgorgement and Penalty Transfers Non-exchange revenue arises from the Government s ability to demand payment. The Investor Protection Fund is financed through the receipt of portions of monetary sanctions collected by the SEC in judicial or administrative actions brought by the SEC under the securities laws that are not either 1 added to the disgorgement fund or other fund under Section 308 of the Sarbanes-Oxley Act of 2002 15 . 7246 or 2 otherwise distributed to victims of a violation of the securities laws. The Investor Protection Fund recognizes non-exchange revenue for disgorgement and penalty amounts transferred into the fund from the SEC s Disgorgement and Penalties Fund X6563 . No sanction collected by the SEC can be deposited into the Investor Protection Fund if the balance in the fund exceeds 300 million on the day of collection. Interest Earnings on Investments with Treasury Interest earned from investments in . Treasury securities is classified in the same way as the predominant source of revenue .
