§ 2520.103-10 Annual report financial schedules.

(a) General. The administrator of a plan filing an annual report pursuant to § 2520.103–1(a)(2), the report for a group insurance arrangement pursuant to § 2520.103–2, or the report for a defined contribution group (DCG) reporting arrangement pursuant to § 2520.103–14, shall, as provided in the instructions to the Form 5500 “Annual Return/Report of Employee Benefit Plan,” include as part of the report the separate financial schedules described in paragraph (b) of this section.

(b) Schedules—(1) Assets held for investment. (i) A schedule of all assets held for investment purposes at the end of the plan year (see § 2520.103–11) with assets aggregated and identified by:

(A) Identity of issue, borrower, lessor or similar party to the transaction (including a notation as to whether such party is known to be a party in interest);

(B) Description of investment including maturity date, rate of interest, collateral, par, or maturity value;