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TABLE C4

Balance Sheet of Pension Plans with 100 or More Participants
by type of plan, 1994
(amounts in millions)
Type of Asset or Liability Total Defined Benefit Defined Contribution
ASSETS
Receivables
Employer contributions $20,534 $9,546 $10,988
Participant contributions 1,569 99 1,469
Income receivables 4,516 2,811 1,705
Other receivables 10,748 7,302 3,446
Less allowance for doubtful accounts 58 49 8
Total receivables (net) 37,309 19,710 17,600
General Investments
Interest-bearing cash 49,920 21,826 28,094
Certificates of deposit 4,882 1,748 3,134
U.S. Government securities 133,728 102,119 31,609
Corporate debt instruments: Preferred 30,905 21,993 8,912
Corporate debt instruments: All other 46,870 34,464 12,406
Preferred stock 10,617 2,298 8,319
Common stock 254,497 181,749 72,748
Partnership/joint venture interests 8,940 8,205 735
Income-producing real estate 6,612 5,879 732
Nonincome-producing real estate 569 467 102
Residential loans (other than to participants) 1,229 854 375
Commercial loans secured by mortgages 3,587 3,149 438
Mortgage loans to participants 602 79 523
Other loans to participants 14,393 50 14,343
Other loans 1,670 1,391 280
Value of interest in common/collective trusts 133,598 70,281 63,318
Value of interest in pooled separate accounts 56,482 31,809 24,672
Value of interest in master trusts 749,659 578,430 171,229
Value of interest in 103-12 investment entities 2,956 1,745 1,210
Value of interest in registered investment companies 133,310 26,396 106,914
Value of funds held in insurance company general account 122,764 33,453 89,312
Other or unspecified general investments 62,570 24,736 37,834
Total general investments 1,830,360 1,153,122 677,238
Employer securities 148,978 11,164 137,813
Employer real property 610 80 530
Unspecified investments 482 87 395
Total noninterest-bearing cash 2,023 1,078 945
Buildings and other property used in plan operations 238 230 8
TOTAL ASSETS 2,020,001 1,185,471 834,529
LIABILITIES
Benefit claims payable 5,219 961 4,258
Operating payables 7,636 5,439 2,197
Acquisition indebtedness 16,667 466 16,202
Other liabilities 24,625 8,907 15,718
TOTAL LIABILITIES 54,147 15,772 38,375
NET ASSETS 1,965,854 1,169,699 796,154

NOTE: Total asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total pension fund assets.

SOURCE: Form 5500 series reports filed with the Internal Revenue Service for 1994 plan years.

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