Federal regulations · Through 2026-08-25 · Newer source version available

17 CFR 210.12-24: -24 Real estate owned and rental income. 1

Part 1—Real estate owned at end of period Part 2—Rental income
Column A— List classification of property as indicated below 2 3 Column B— Amount of incumbrances Column C— Initial cost to company Column D— Cost of improvements, etc. Column E— Amount at which carried at close of period 4 5 6 7 Column F— Reserve for depreciation Column G— Rents due and accrued at end of period Column H— Total rental income applicable to period Column I— Expended for interest, taxes, repairs and expenses Column J— Net income applicable to period
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 § 210.6-03(d), 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 § 210.6-06(1) and 6-06(5)(a).

Where this section sits in the code

Title 17—Commodity and Securities Exchanges
CHAPTER II—SECURITIES AND EXCHANGE COMMISSION
PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975

Part 1—Real estate owned at end of period Part 2—Rental income

Column A— List classification of property as indicated below 2 3 Column B— Amount of incumbrances Column C— Initial cost to company Column D— Cost of improvements, etc. Column E— Amount at which carried at close of period 4 5 6 7 Column F— Reserve for depreciation Column G— Rents due and accrued at end of period Column H— Total rental income applicable to period Column I— Expended for interest, taxes, repairs and expenses Column J— Net income applicable to period

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 § 210.6-03(d), 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 § 210.6-06(1) and 6-06(5)(a).

Collected 2026-08-27T02:24:31Z. Source file · JSON

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