(a) This account must include the amount of cash and book cost of investments that have
been segregated in special funds for insurance, employee pensions, savings, relief,
hospital, and other purposes not provided for elsewhere. This account must also include unrealized holding gains and losses on trading and
available-for-sale types of security investments. A separate account with appropriate title, must be kept for each fund.
(b) Amounts deposited with a trustee under the terms of an irrevocable trust agreement
for pensions or other employee benefits must not be included in this account.
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