S&P Rates First Japanese Yen-Denominated Money Market Mutual Fund. Goldman Sachs Yen Liquid Reserves Fund, a subfund of Dublin-registered Goldman Sachs Funds PLC, was assigned an AAAm Principal Stability Fund Rating by Standard & Poor's Ratings Services today in London. Its the first Japanese yen money market fund rated by S&P. Moody's rates nine Japanese-domiciled yen funds, including offerings from Daiwa, Mitsubishi, Nikko, Nomura, Shinto, and Toyota. But this appears to be the first AAA yen offering from a worldwide money market fund provider designed for multinational institutional investors.