17 CFR §1.28
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Futures commission merchants who invest customer funds in instruments described in § 1.25 of this part shall include such instruments in segregated account records and reports at values which at no time exceed current market value, determined as of the close of the market on the date for which such computation is made.