The Company's current distribution policy is to provide stockholders with a relatively stable cash flow. The distributions are paid from ordinary income and any net capital gains, with the balance representing return of capital. The policy may be changed or discontinued without notice. The Company's distributions are not tied to its net income and net realized capital gains and do not represent yield or return. The Company is subject to U.S. corporate, tax, and securities laws. Under U.S. tax accounting rules, the amount of distributable net income is determined on an annual basis and is dependent during the fiscal year on the aggregate gains and losses realized by the Company and other factors. Therefore, the exact amount of distributable income can only be determined as of the end of the Company's fiscal year. In January, the Company normally sends stockholders a form 1099-DIV for the prior calendar year stating the amount and composition of distributions and providing information about their appropriate tax treatment.