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TABLE D10

Balance Sheet of Employee Stock Ownership Plans (ESOPs) with 100 or More Participants
by leveraged status, 1995
(amounts in millions)
Type of Asset or Liability Total ESOPs Nonleveraged ESOPs Leveraged ESOPs

ASSETS
Receivables
Employer contributions $2,222 $895 $1,327
Participant contributions 227 79 148
Income receivables 421 90 332
Other receivables 627 111 516
Less allowance for doubtful accounts 1/ 0 1/
Total receivables (net) 3,498 1,175 2,323

General Investments
Interest-bearing cash 2,737 1,349 1,388
Certificates of deposit 185 30 154
U.S. Government securities 2,427 599 1,828
Corporate debt instruments: Preferred 3,096 360 2,736
Corporate debt instruments: All other 932 277 655
Preferred stock 7,537 1,327 6,211
Common stock 23,405 5,303 18,102
Partnership/joint venture interests 21 19 2
Income-producing real estate 15 14 1
Nonincome-producing real estate 3 1 2
Residential loans (other than to participants) secured by mortgages 6 6 1/
Commercial loans secured by mortgages 7 6 1/
Mortgage loans to participants 15 5 10
Other loans to participants 3,359 709 2,650
Other loans 4 3 1
Value of interest in common/collective trusts 11,243 3,912 7,331
Value of interest in pooled separate accounts 955 271 684
Value of interest in master trusts 64,179 9,018 55,161
Value of interest in 103-12 investment entities 220 180 40
Value of interest in registered investment companies 12,621 3,237 9,384
Value of funds held in insurance company general account 13,643 2,633 11,010
Other or unspecified general investments 6,610 1,968 4,642
Total general investments 153,221 31,226 121,995
Employer securities 99,510 26,457 73,052
Employer real property 45 6 39
Unspecified investments 1/ 1/ 1/
Total noninterest-bearing cash 88 34 54
Buildings and other property used in plan operations 0 0 0
TOTAL ASSETS 256,362 58,898 197,463

LIABILITIES
Benefit claims payable 1,411 685 726
Operating payables 1,656 54 1,602
Acquisition indebtedness 15,496 863 14,634
Other liabilities 11,147 223 10,924
TOTAL LIABILITIES 29,710 1,824 27,886

NET ASSETS

226,652

57,074

169,577

1/ Less than $500,000.

SOURCE: Form 5500 series reports filed with the Internal Revenue Service for plan years beginning in 1995.

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