17 C.F.R. § 210.12-21 Investments in securities of unaffiliated issuers.
Title 17 - Commodity and Securities Exchanges
[47 FR 56844, Dec. 21, 1982]
Title 17: Commodity and Securities Exchanges
PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
Form and Content of Schedules
§ 210.12-21 Investments in securities of unaffiliated issuers.
------------------------------------------------------------------------ Column B_Balance held at close of Column D_Value Column A_Name of period. Number of Column C_Cost of of each item at issuer and title shares_principal each item 3,4 close of period of issue \1\ amount of bonds 3,5 and notes \2\------------------------------------------------------------------------ ------------------------------------------------------------------------ \1\ (a) The required information is to be given as to all securities held as of the close of the period of report. Each issue shall be listed separately.(b) Indicate by an appropriate symbol those securities which are non- income-producing securities. Evidences of indebtedness and preferred shares may be deemed to be income-producing if, on the respective last interest payment date or dates for the declaration of dividends prior to the date of the related balance sheet, there was only a partial payment of interest or a declaration of only a partial amount of the dividends payable; in such case, however, each such issue shall be indicated by an appropriate symbol referring to a note to the effect that, on the last interest or dividend date, only partial interest was paid or partial dividends declared. If, on such respective last interest or dividend date, no interest was paid or no dividends declared, the issue shall not be deemed to be income-producing. Common shares shall not be deemed to be income-producing unless, during the last year preceding the date of the related balance sheet, there was at least one dividend paid upon such common shares. List separately (1) bonds; (2) preferred shares; (3) common shares. Within each of these subdivisions classify according to type of business, insofar as practicable: e.g., investment companies, railroads, utilities, banks, insurance companies, or industrials. Give totals for each group, subdivision, and class.\2\ Indicate any securities subject to option at the end of the most recent period and state in a note the amount subject to option, the option prices, and the dates within which such options may be exercised.\3\ Columns C and D shall be totaled. The totals of columns C and D should agree with the correlative amounts required to be shown by the related balance sheet captions. State in a footnote to column C the aggregate cost for Federal income tax purposes.\4\ If any investments have been written down or reserved against by such companies pursuant to § 210.6-21(f), indicate each such item by means of an appropriate symbol and explain in a footnote.\5\ Where value is determined on any other basis than closing prices reported on any national securities exchange, explain such other basis in a footnote.
