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UNDISTRIBUTED NET REALIZED GAINS (LOSSES) ON INVESTMENTS | 12 Months Ended
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Mar. 31, 2012
UNDISTRIBUTED NET REALIZED GAINS (LOSSES) ON INVESTMENTS [Abstract] |
UNDISTRIBUTED NET REALIZED GAINS (LOSSES) ON INVESTMENTS | 5. UNDISTRIBUTED NET REALIZED GAINS (LOSSES) ON INVESTMENTS Distributions made by RICs often differ from aggregate GAAP-basis undistributed net investment income and accumulated net realized gains (total GAAP-basis net realized gains). The principal cause is that required minimum fund distributions are based on income and gain amounts determined in accordance with federal income tax regulations, rather than GAAP. The differences created can be temporary, meaning that they will reverse in the future, or they can be permanent. In subsequent periods, when all or a portion of a temporary difference becomes a permanent difference, the amount of the permanent difference will be reclassified to "additional capital." The following table sets forth a summary of our net realized gains on transactions by category:
Net Realized Gains on Transactions In |  | For the Tax Year Ended December 31 |
Investment Securities of |  | 2011 |  |  | 2010 |
Control Investments |  | $ | - |  |  | $ | 70,294,097 |
Affiliated Investments |  |  | − |  |  |  | − |
Non-Control/Non-Affiliated Investments |  |  | 4,465,088 |  |  |  | 31,833 |
Net realized gain on investments before taxes |  | $ | 4,465,088 |  |  | $ | 70,325,930 |
Income tax expense |  |  | 1,248,932 |  |  |  | 24,577,557 |
Net realized gains on investments |  | $ | 3,216,156 |  |  | $ | 45,748,373 |
Net realized gains on investment (for tax purposes) |  | $ | 3,568,376 |  |  | $ | 70,221,589 |
As a result of our election to retain long-term capital gains, we incurred federal taxes on behalf of our shareholders in the amounts listed in the table above. As of March 31, 2012, we had undistributed long-term capital gains of $498,438. As of March 31, 2011 we had undistributed long-term capital losses of $6,863,347.

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- Definition The entire disclosure for undistributed net realized gains (losses) on investments. + References No definition available. + Details
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