Final answer:
On nonprofit balance sheets, donor imposed restrictions and board imposed restrictions are the most common types of restricted net assets, while dated maturity investments and reserves for debt retirement could also be listed but are less common.
Step-by-step explanation:
On the balance sheets of nonprofit companies, the most often listed restricted net assets are typically donor imposed restrictions and board imposed restrictions. These restricted net assets represent funds that are limited in use for specific purposes as dictated by donors or by the governing board of the nonprofit organization. Dated maturity investments could also be listed as restricted if they are earmarked for a particular use. Lastly, a reserve for debt retirement may appear on the balance sheet, although it's not as common as donor or board restrictions.