Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Rule 12-27 -- Qualified Assets on Deposit (1)


      Column A       Column B   Column C      Column D   Column E  Column F

                                              First mort-
                              Investments     gages and
 Name of depositary (2)  Cash   in securities  other first   Other    Total (3)
                                             liens on real
                                               estate



    1. All money columns shall be totaled.


    2. Classify names of individual depositaries under group headings, such as banks and states.


    3. Total of column F shall agree with note required by caption 11 of Rule 6-22 as to total amount of qualified Assets on Deposit.

Regulatory History


16 FR 348, Jan. 13, 1951. Redesignated at 45 FR 63679, Sept. 25, 1980



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