N.Y. Comp. Codes R. & Regs. tit. 9, § 1645-5.1
(a) With each financial report submitted to the division, there shall be included a schedule analyzing the balance of each investment account in the 1170 group of asset accounts. The analysis, in effect, is a recapitulation and trial balance of the investment ledger, by funds. The maturity value, interest rate, due date, and book value should be included, as follows:
| Account 1172, Development Fund Investments | ||
| Maturity value | Description | Book value |
| $10,000.00 | U.S. Treasury Certificates of Indebtedness, ⅞ per cent due June 20, 1947 | $10,300.00 |
| Total Development Fund Investments | $10,300.00 |