This document is for the investment managers, transfer agents and custodians who send portfolio reports to Morningstar. It covers how portfolio files should be organized in order to ensure that Morningstar can process files in a timely and accurate manner. In particular, it references futures, forwards, short positions, swaps, and options that are held by mutual funds and other managed products.
A Bronsted-Lowry base is a solution that behaves as proton acceptors, and these protons are in the form of a hydrogen (H+) ion. The solution that behaves as a proton donor is called a Bronsted-Lowry acid.o find the answer, we look at which substance gains a hydrogen atom-the substance that gains a hydrogen atom is our Bronsted-Lowry base since it accepts protons in the form of hydrogen (H+) ions. Here, let's take a look at some examples of Bronsted-Lowry acid-base interactions.
The Bronsted-Lowry theory classifies a substance as an acid if it acts as a proton donor, and as a base if it acts as a proton acceptor. Other ways of classifying substances as acids or bases are the Arrhenius concept and the Lewis concept.