220 CMR, 52.576
Current through Register 1538, January 3, 2025
This account shall include the current accruals of interest on all classes of Bonds or Coupon Notes as defined in balance sheet accounts No. 305, "Bonds," and No. 306, "Coupon Notes," issued or assumed by the accounting company. This account shall not include interest on securities of the accounting company held in its treasury or pledged as collateral.
220 CMR, 52.576