You are using an unsupported browser. This web site is designed for the current versions of Microsoft Edge, Google Chrome, Mozilla Firefox, or Safari.
The Office of the Federal Register publishes documents on behalf of Federal agencies but does not have any authority over their programs. We recommend you directly contact the agency associated with the content in question.
If you have comments or suggestions on how to improve the www.ecfr.gov website or have questions about using www.ecfr.gov, please choose the 'Website Feedback' button below.
If you would like to comment on the current content, please use the 'Content Feedback' button below for instructions on contacting the issuing agency
Enhanced content is provided to the user to provide additional context.
This content is from the eCFR and is authoritative but unofficial.
Navigate by entering citations or phrases (eg: 1 CFR 1.1 49 CFR 172.101 Organization and Purpose 1/1.1 Regulation Y FAR).
Choosing an item from citations and headings will bring you directly to the content. Choosing an item from full text search results will bring you to those results. Pressing enter in the search box will also bring you to search results.
Background and more details are available in the Search & Navigation guide.
| For Certain Real Estate Companies | 210.12-28 – 210.12-29 | |||||||
| ||||||||
15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted.
This content is from the eCFR and may include recent changes applied to the CFR. The official, published CFR, is updated annually and available below under "Published Edition". You can learn more about the process here.
Subscribe to: 17 CFR Part 210 - For Certain Real Estate Companies
View the most recent official publication:
These links go to the official, published CFR, which is updated annually. As a result, it may not include the most recent changes applied to the CFR. Learn more.
Information and documentation can be found in our developer resources.
The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.
Learn more about the eCFR, its status, and the editorial process.
| Column A—Description 2 | Column B—Encumbrances | Column C—Initial cost to company | Column D—Cost capitalized subsequent to acquisition | Column E—Gross amount of which carried at close of period 3 4 5 6 7 | Column F—Accumulated depreciation | Column G—Date of construction | Column H—Date acquired | Column I—Life on which depreciation in latest statements of comprehensive income is computed | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Land | Buildings and improvements | Improvements | Carrying costs | Land | Buildings and improvements | Total | ||||||
| 1 All money columns shall be totaled. | ||||||||||||
| 2 The description for each property should include type of property (e.g., unimproved land, shopping center, garden apartments, etc.) and the geographical location. | ||||||||||||
| 3 The required information is to be given as to each individual investment included in column E except that an amount not exceeding 5 percent of the total of column E may be listed in one amount as “miscellaneous investments.” | ||||||||||||
| 4 In a note to this schedule, furnish a reconciliation, in the following form, of the total amount at which real estate was carried at the beginning of each period for which statements of comprehensive income are required, 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 the bases of such transactions and state the amounts involved. | |||||||||
| A similar reconciliation shall be furnished for the accumulated depreciation. | |||||||||
| 5 If any item of real estate investments has been written down or reserved against, describe the item and explain the basis for the write-down or reserve. | |||||||||
| 6 State in a note 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. | |||||||||
[38 FR 6068, Mar. 6, 1983. Redesignated at 45 FR 63630, Sept. 25, 1980; 83 FR 50208, Oct. 4, 2018]
| Column A—Description 2 3 4 | Column B—Interest rate | Column C—Final maturity date | Column D—Periodic payment terms 5 | Column E—Prior liens | Column F—Face amount of mortgages | Column G—Carrying amount of mortgages 3 6 7 8 9 | Column H—Principal amount of loans subject to delinquent principal or interest 10 |
|---|---|---|---|---|---|---|---|
| 1 All money columns shall be totaled. | |||||||
| 2 The required information is to be given for each individual mortgage loan which exceeds three percent of the total of column G. | |||||||
| 3 If the portfolio includes large numbers of mortgages most of which are less than three percent of column G, the mortgages not required to be reported separately should be grouped by classifications that will indicate the dispersion of the portfolio, i.e., for a portfolio of mortgages on single family residential housing. The description should also include number of loans by original loan amounts (e.g., over $100,000, $50,000-$99,999, $20,000-$49,000, under $20,000) and type loan (e.g., VA, FHA, Conventional). Interest rates and maturity dates may be stated in terms of ranges. Data required by columns D, E and F may be omitted for mortgages not required to be reported individually. | |||||||
| 4 Loans should be grouped by categories, e.g., first mortgage, second mortgage, construction loans, etc., and for each loan the type of property, e.g., shopping center, high rise apartments, etc., and its geographic location should be stated. | |||||||
| 5 State whether principal and interest is payable at level amount over life to maturity or at varying amounts over life to maturity. State amount of balloon payment at maturity, if any. Also state prepayment penalty terms, if any. | |||||||
| 6 In a note to this schedule, furnish a reconciliation, in the following form, of the carrying amount of mortgage loans at the beginning of each period for which statements of comprehensive income are required, with the total amount shown in column G: | |||||||
| Balance at beginning of period | $ | ||
| Additions during period: | |||
| New mortgage loans | $ | ||
| Other (describe) | $ | ||
| Deductions during period: | |||
| Collections of principal | $ | ||
| Foreclosures | |||
| Cost of mortgages sold | |||
| Amortization of premium | |||
| Other (describe) | |||
| Balance at close of period | $ | ||
| If additions represent other than cash expenditures, explain. If any of the changes during the period result from transactions, directly or indirectly with affiliates, explain the bases of such transactions, and state the amounts involved. State the aggregate mortgages (a) renewed and (b) extended. If the carrying amount of new mortgages is in excess of the unpaid amount of the extended mortgages, explain. | |||
| 7 If any item of mortgage loans on real estate investments has been written down or reserved against, describe the item and explain the basis for the write-down or reserve. | |||
| 8 State in a note to column G the aggregate cost for Federal income tax purposes. | |||
| 9 The amount of all intercompany profits in the total of column G shall be stated, if material. | |||
| 10 (a) Interest in arrears for less than 3 months may be disregarded in computing the total amount of principal subject to delinquent interest. | |||
| (b) Of the total principal amount, state the amount acquired from controlled and other affiliates. | |||
[38 FR 6069, Mar. 6, 1973; 38 FR 7323, Mar. 20, 1973. Redesignated at 45 FR 63680, Sept. 25, 1980; 83 FR 50209, Oct. 4, 2018]