220 CMR, 52.212
Current through Register 1538, January 3, 2025
This account shall include the amount of cash and the cost or ledger value of securities of other companies, and other assets in depreciation, insurance, employees' pensions, savings, relief, hospital and other funds which have been raised and specifically set aside or invested for specific purposes not provided for elsewhere; also the par value of securities issued or assumed by the accounting company and held in such funds. A separate account shall be provided for each fund.
220 CMR, 52.212