17 C.F.R. § 210.12-24 Real estate owned and rental income.1
Title 17 - Commodity and Securities Exchanges
[16 FR 348, Jan. 13, 1951, as amended at 16 FR 2655, Mar. 24, 1951. Redesignated at 45 FR 63679, Sept. 25, 1980]
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
§ 210.12-24 Real estate owned and rental income.1
-------------------------------------------------------------------------------------------------------------------------------------------------------- Part 1_Real estate owned at end of period Part 2_Rental income-------------------------------------------------------------------------------------------------------------------------------------------------------- Column Column Column Column I_Expended Column Column D_Cost E_Amount Column G_Rents H_Total for Column Column A_List classification of property Column C_Initial of at which F_Reserve due and rental interest, J_Net as indicated below 2,3 B_Amount of cost to improvements, carried for accrued income taxes, income incombrances company etc. at close depreciation at end applicable repairs applicable of period of to period and to period 4,5,6,7 period expenses--------------------------------------------------------------------------------------------------------------------------------------------------------Farms.....................................Residential...............................Apartments and business...................Unimproved................................ ------------------------------------------------------------------------------------------------------------- Total \8\................................ -------------------------------------------------------------------------------------------------------------Rent from properties sold during period... ------------------------------------------------------------------------------------------------------------- Total....................................--------------------------------------------------------------------------------------------------------------------------------------------------------\1\ All money columns shall be totaled.\2\ Each item of property included in column E in an amount in excess of $100,000 shall be listed separately.\3\ In a separate schedule classify by states in which the real estate owned is located the total amounts in support of columns E and F.\4\ In a footnote to this schedule, furnish a reconciliation, in the following form, of the total amount at which real estate was carried at the beginning of the period with the total amount shown in column E:
Balance at beginning of period.. ............. $............ Additions during period: Acquisitions through $............ foreclosure. Other acquisitions.......... Improvements, etc........... Other (describe)............ Deductions during period: Cost of real estate sold.... $............ Other (describe)............Balance at close of period...... ............. $............ If additions, except acquisitions through foreclosure, represent other than cash expenditures, explain. If any of the changes during the period result from transactions, directly or indirectly, with affiliates, explain and state the amount of any intercompany gain or loss.\5\ If any item of real estate investments has been written down or reserved against pursuant to § 210.6-21(f), describe the item and explain the basis for the write-down or reserve.\6\ State in a footnote to column E the aggregate cost for Federal income tax purposes.\7\ The amount of all intercompany profits included in the total of column E shall be stated if material.\8\ Summarize the aggregate amounts for each column applicable to captions 7 and 12 of § 210.6-22.
