Code of Federal Regulations Title 17. Commodity and Securities Exchanges § 17.210.12–24 Real estate owned and rental income. 1]

Farms

Residential

Apartments and business

Unimproved

Total⁸

Total

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).