17 C.F.R. § 210.12-15
Summary of investments—other than investments in related parties.
Cite as 17 C.F.R. § 210.12-15 (2026)
[For Insurance Companies]
Column A
Column B
Column C
Column D
Type of investment
Cost
1
Value
Amount at which shown in the balance sheet
2
Fixed maturities:
Bonds:
United States Government and government agencies and authorities
States, municipalities and political subdivisions
Foreign governments
Public utilities
Convertibles and bonds with warrants attached
3
All other corporate bonds
Certificates of deposit
Redeemable preferred stock
Total fixed maturities
Equity securities:
Common stocks:
Public utilities
Banks, trust and insurance companies
Industrial, miscellaneous and all other
Nonredeemable preferred stocks
Total equity securities
Mortgage loans on real estate
Real estate
4
Policy loans
Other long-term investments
Short-term investments
Total investments
1
Original cost of equity securities and, as to fixed maturities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts.
2
If the amount at which shown in the balance sheet is different from the amount shown in either column B or C, state the reason for such difference. The total of this column should agree with the balance sheet.
3
All convertibles and bonds with warrants shall be included in this caption, regardless of issuer.
4
State separately any real estate acquired in satisfaction of debt.
[46 FR 54337, Nov. 2, 1981]