220 CMR, 52.305
Current through Register 1538, January 3, 2025
This accounts hall include the to talpar value of unmatured bonds issued by the accounting company and not retired or canceled; also the total par value of unmatured bonds of other companies, the payment of which has been assumed by the accounting company.
220 CMR, 52.305
Subaccounts should be kept for each class of bonds issued. No two issues of bonds shall be considered as of the same class unless agreeing in (1) mortgage or other lien or security therefor; (2) rate of interest; (3) interest dates; and (4) date of maturity, except that any parts of a bond issue agreeing in the first three characteristics but maturing serially may be treated as of the same class.