§  Certificate reserves. Column A—Description 1 Column B—Balance at beginning of period (1)—Number of accounts with security bidders (2)—Amount of maturity value (3)—Amount of reserved 2 Column C—Additions (1)—Charged to profit and loss or income (2)—Reserve payments by certificate holders (3)—Charged to other accounts describe Column D—Deductions (1)—Maturities (2)—Cash surenders prior to maturity (3)—Other—describe Column E—Balance at close of period (1)—Number of accounts with security holders (2)—Amount of maturity value (3)—Amount of reserves 2       1 (a) Each series of certificates shall be stated separately. The description shall include the yield to maturity on an annual payment basis. (b) For certificates of the installment type, information required by columns B, D (2) and (3) and E shall be given by age groupings, according to the number of months paid by security holders, grouped to show those upon which 1-12 monthly payments have been made, 13-24 payments, etc. 2 (a) If the total of the reserves shown in these columns differs from the total of the reserves per the accounts, there should be stated (i) the aggregate difference and (ii) the difference on a $1,000 face-amount certificate basis. (b) There shall be shown by footnote or by supplemental schedule (i) the amounts periodically credited to each class of security holders' accounts from installment payments and (ii) such other amounts periodically credited to accumulate the maturity amount of the certificate. Such information shall be stated on a $1,000 face-amount certificate basis for the term of the certificate.