{"data":{"id":"us/17-cfr-210.12-15","jurisdiction":"us","citation":"17 CFR 210.12-15","heading":"-15 Summary of investments—other than investments in related parties.","body":"[For Insurance Companies]\nColumn A Column B Column C Column D\nType of investment Cost 1 Value Amount at which shown in the balance sheet 2\nFixed maturities:\nBonds:\nUnited States Government and government agencies and authorities\nStates, municipalities and political subdivisions\nForeign governments\nPublic utilities\nConvertibles and bonds with warrants attached 3\nAll other corporate bonds\nCertificates of deposit\nRedeemable preferred stock\nTotal fixed maturities\nEquity securities:\nCommon stocks:\nPublic utilities\nBanks, trust and insurance companies\nIndustrial, miscellaneous and all other\nNonredeemable preferred stocks\nTotal equity securities\nMortgage loans on real estate\nReal estate 4\nPolicy loans\nOther long-term investments\nShort-term investments\nTotal investments\n1 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.\n2 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.\n3 All convertibles and bonds with warrants shall be included in this caption, regardless of issuer.\n4 State separately any real estate acquired in satisfaction of debt.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"9322780bafb0935faa408801e9a01acd435af3e6b351d2663f8269843f53a3f5","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-210.12-14","next":"us/17-cfr-210.12-16"},"notice":"GroundRules: Original legal text. Not legal advice."}