Quarterlytics / Financial Services / Asset Management / General American Investors Company, Inc.

General American Investors Company, Inc.

gam · NYSE Financial Services
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FY2017 Annual Report · General American Investors Company, Inc.
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G E N E R A L
A M E R I C A N 
I N V E S T O R S

2 0 1 7
A N N U A L
R E P O R T

General American Investors Company, Inc.
100 Park Avenue, New York, NY  10017
(212) 916-8400   (800) 436-8401
E-mail: InvestorRelations@gainv.com
www.generalamericaninvestors.com

GENERAL AMERICAN INVESTORS COMPANY, INC.
Established in 1927, the Company is a closed-end investment company listed on the

New York Stock Exchange. Its objective is long-term capital appreciation through

investment in companies with above average growth potential.

FINANCIAL SUMMARY (unaudited)

Net assets applicable to Common Stock - 
  December 31 
Net investment income 
Net realized gain 
Net increase (decrease) in unrealized appreciation 
Distributions to Preferred Stockholders 

Per Common Share-December 31
  Net asset value 
  Market price 
Discount from net asset value 

Common Shares outstanding-Dec. 31 
Market price range* (high-low) 
Market volume-shares 

*Unadjusted for dividend payments.

2017 

2016

$1,070,483,445 
8,564,156 
91,833,612 
70,336,629 
(11,311,972) 

$1,022,534,692
8,172,289
91,570,557
(15,321,337)
(11,311,972)

$40.47 
$34.40 
-15.0% 

$37.56
$31.18
-17.0%

26,453,136 
$36.53-$31.12 
10,504,400 

27,221,115
$33.25-$26.88
15,584,306

DIVIDEND SUMMARY (per share) (unaudited)

Record Date 

Payment Date 

Ordinary 
Income 

Long-Term  
Capital Gain 

Total

Common Stock

Nov. 13, 2017 
Feb. 5, 2018 
  Total from 2017 earnings  

Dec. 29, 2017 
Feb. 16, 2018 

Nov. 14, 2016 
Jan. 30, 2017 
  Total from 2016 earnings  

Dec. 30, 2016 
Feb. 10, 2017 

$0.578150  
— 
$0.578150 

$0.282605 
— 
$0.282605 

$2.511850 
0.500000 
$3.011850 

$2.797395 
0.200000 
$2.997395 

 $3.090000
0.500000
$3.590000

 $3.080000
0.200000
$3.280000

Preferred Stock

Mar. 7, 2017 
Jun. 7, 2017 
Sept. 7, 2017 
Dec. 7, 2017 
  Total for 2017 

Mar. 7, 2016 
Jun. 7, 2016 
Sept. 7, 2016 
Dec. 7, 2016 
  Total for 2016 

Mar. 24, 2017 
Jun. 26, 2017 
Sept. 25, 2017 
Dec. 26, 2017 

Mar. 24, 2016 
Jun. 24, 2016 
Sept. 26, 2016 
Dec. 27, 2016 

$.069579 
.069579 
.069579 
.069579 
$.278316  

$.034185 
.034185 
.034185 
.034185 
$.136740  

$.302296 
.302296 
.302296 
.302296 
$1.209184 

$.337690 
.337690 
.337690 
.337690 
$1.350760 

 $.371875
.371875
.371875
.371875
 $1.487500

 $.371875
.371875
.371875
.371875
 $1.487500

T O   T H E   S T O C K H O L D E R S

G e n e r a l   A m e r i c a n   I n v e s t o r s

General American Investors Company, Inc.
100 Park Avenue, New York, NY 10017
(212) 916-8400       (800) 436-8401
E-mail: InvestorRelations@gainv.com
www.generalamericaninvestors.com

 
 
 
 
 
 
 
 
 
 
1

T O   T H E   S T O C K H O L D E R S

G e n e r a l   A m e r i c a n   I n v e s t o r s

General  American  Investors’  net  asset  value 

(NAV)  per  Common  Share  (assuming  re-
investment  of  all  dividends)  increased  18.4% 
for  the  year  ended  December  31,  2017.    The 
U.S.  stock  market  was  up  21.8%  for  the  year, 
as  measured  by  our  benchmark,  the  Standard 
&  Poor’s  500  Stock  Index  (including  income).  
The  return  to  our  Common  Stockholders  was 
21.2%  and  the  discount  at  which  our  shares 
traded to their NAV continued to fluctuate and 
on December 31, 2017, it was 15.0%.

The  table  that  follows  provides  a  compre-
hensive  presentation  of  our  performance  and 
compares  our  returns  on  an  annualized  basis 
with the S&P 500.  

Years 

Stockholder Return
(Market Value) 

NAV Return 

S&P 500

  3 

  5 

  10 

  20 

  30 

  40 

7.3% 

8.5% 

12.6 

5.4 

9.2 

12.8 

14.0 

12.5 

6.0 

9.2 

12.2 

13.7 

11.4%

15.8

8.5

7.2

10.7

11.8

10.1

11.5 

11.9 

  50 
At  year  end  we  continue  to  enjoy  the  second-
longest  bull  market  in  history.    The  economy 
has  expanded  in  tandem  and  has  accelerated 
modestly  during  the  last  nine  months.    At  9 
years  old,  the  U.S.  equity  market  looks  robust 
fundamentally,  and  may  be  capable  of  further 
gains  as  interest  rates,  though  higher,  remain 
subdued  with  modestly  higher  inflation  due 
largely to increasing services costs.  The passage 
of  the  tax  bill  may  have  created  opportunities 
not  yet  fully  appreciated,  with  nearly  2,500 
large and medium size companies either raising 
wages  or  paying  individual  workers  substan-
tive  one-time  bonuses.    Wage  gains  are  more 
likely  to  positively  affect  consumption  on  a 
long-term  basis  than  the  bonus  payments, 
but  regardless,  each  is  accretive  to  the  U.S. 
economy’s  performance  over  the  near-term.  
Significant deregulation has been proposed leg-
islatively  and  implemented  by  fiat  in  the  U.S. 
which  may  have  also  lubricated  the  economy 
with reduced friction costs.

Equity  markets  have  risen  further  than  many 
analysts  had  predicted  and  valuations  may 
appear  high  and  already  discounting  much 
of  the  tax  benefits.    In  consequence,  the  be-
havior  of  central  banks  and  their  decisions 
with  respect  to  interest  rates  over  the  course 
of  the  next  year  or  two  may  be  taking  center 
stage since earnings multiples are generally the 
inverse  of  yields.  This  is  not  to  suggest  mar-
kets  have  peaked  since  yields  are  rising  from 
historically  depressed  levels.    It  is  merely  an 
observation that volatility which has been un-
usually  constrained  over  the  past  several  years 
may begin to rise as uncertainty over the push 
and pull of potentially shrinking earnings mul-
tiples are met by accelerating earnings growth.  
According  to  a  recent  study,  reported  earn-
ings  growth  among  nearly  20,000  listed  firms 
worldwide is anticipated to rise by nearly 19% 

in  2017.    While  inflation  is  expected  to  rise 
over  the  business  cycle,  equities  remain  better 
positioned with respect to inflation than most 
other  asset  classes,  short  of  commodities,  as 
firms that have pricing power need not experi-
ence margin contraction.

The  many  countervailing  forces  in  the  current 
environment  and  the  absence  of  a  significant 
market  correction  over  the  past  19  months 
implies caution.  The economy and the equity 
markets  appear  capable  of  withstanding  some 
headwinds and continuing their advance, short 
of  some  geopolitical  event  or  a  central  bank-
led  excess  withdrawal  of  liquidity.    In  short, 
Goldilocks  appears  fine  as  the  bears  are  in  the 
woods  and  not  yet  in  the  house.    We  remain 
sanguine  on  the  equity  markets,  but  vigilant 
given this historically unusual environment.

Mr.  Daniel  M.  Neidich,  a  director  since  2007, 
decided  not  to  stand  for  re-election  at  the  an-
nual meeting held in April 2017.  His wisdom, 
judgment,  and  service  have  been  invaluable 
to  the  Board  of  Directors  and  we  express  our 
deep  gratitude  and  appreciation  for  his  distin-
guished service to the Company.

We  are  pleased  to  announce  that  on  January 
18,  2017,  Ms.  Clara  E.  Del  Villar,  and  on  May 
30,  2017,  Ms.  Rose  P.  Lynch,  were  appointed 
to  the  Board  of  Directors  of  the  Company.  
Ms.  Del  Villar  has  extensive  experience  in  the 
financial  services,  technology,  energy,  and 
publishing  industries  as  a  portfolio  manag-
er  at  Neuberger  Berman  and  as  the  Founder, 
Chief  Executive  Officer,  and  Editor-in-Chief  of 
the  Hispanic  Post,  among  others.    These  roles 
and  experience  provide  Ms.  Del  Villar  with  an 
extremely diverse background in numerous dis-
ciplines and industries.

Ms.  Lynch  has  extensive  executive  level  stra-
tegic  marketing,  financial  and  operating 
experience  in  the  fashion,  apparel  and  beauty 
industries.    Ms.  Lynch  currently  serves  on  the 
Board  of  Directors  of  Steven  Madden,  Ltd., 
and is the Founder and President of Marketing 
Strategies,  LLC.    Ms.  Lynch's  familiarity  with 
these  industries  and  her  senior  level  executive 
and  board  experience  will  be  of  great  value  to 
the Company.

Information  about  the  Company,  including 
our  investment  objectives,  operating  policies 
and  procedures,  investment  results,  record  of 
dividend payments, financial reports and press 
releases, etc., is available on our website, which 
can  be  accessed  at  www.generalamericanin-
vestors.com. 

By Order of the Board of Directors,

Jeffrey W. Priest
President and Chief Executive Officer

January 24, 2018

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2

T H E   C O M P A N Y

G e n e r a l   A m e r i c a n   I n v e s t o r s

Corporate 
Overview

General  American  Investors, 
established  in  1927,  is  one  of 
the  nation’s  oldest  closed-end 
investment  companies.  It  is  an 
independent  organization  that 
is  internally  managed.  For  reg-
ulatory purposes, the Company is classified as 
a  diversified,  closed-end  management  invest-
ment company; it is registered under and sub-
ject  to  the  Investment  Company  Act  of  1940 
and  Sub-Chapter  M  of  the  Internal  Revenue 
Code.

Investment 
Policy

The  primary  objective  of  the 
Company  is  long-term  capital 
appreciation.    Lesser  emphasis 
is  placed  on  current  income.  
In  seeking  to  achieve  its  pri-
mary  objective,  the  Company 
invests principally in common stocks believed 
by its management to have better than average 
growth potential.

The  Company’s  investment  approach  focuses 
on  the  selection  of  individual  stocks,  each  of 
which  is  expected  to  meet  a  clearly  defined 
portfolio  objective.    A  continuous  investment 
research  program,  which  stresses  fundamental 
security  analysis,  is  carried  on  by  the  officers 
and staff of the Company under the oversight 
of  the  Board  of  Directors.    The  Directors  have 
a  broad  range  of  experience  in  business  and 
financial affairs.  

Portfolio 
Manager

Mr.  Jeffrey  W.  Priest,  has  been 
President  of  the  Company 
since  February  1,  2012  and 
has  been  responsible  for  the 
management  of  the  Company 
since  January  1,  2013  when 
he  was  appointed  Chief  Executive  Officer 
and  Portfolio  Manager.    Mr.  Priest  joined  the 
Company  in  2010  as  a  senior  investment 
analyst  and  has  spent  his  entire  30-year  busi-
ness career on Wall Street.  Mr. Priest succeeds  
Mr.  Spencer  Davidson  who  served  as  Chief 
Executive  Officer  and  Portfolio  Manager  from 
1995 through 2012.  ommon Stock

“GAM” 
Common
Stock 

As  a  closed-end  investment 
company,  the  Company  does 
not  offer  its  shares  continu-
ously.    The  Common  Stock  is 
listed  on  The  New  York  Stock 
Exchange  (symbol,  GAM)  and 
can  be  bought  or  sold  in  the  same  manner  as 
all  listed  stocks.    Net  asset  value  is  computed 
and published on the Company’s website daily 
(on  an  unaudited  basis)  and  is  also  furnished 
upon  request.    It  is  also  available  on  most 
electronic quotation services using the symbol 
“XGAMX.”    Net  asset  value  per  share  (NAV), 
market  price,  and  the  discount  or  premium 
from NAV as of the close of each week, is pub-
lished  in  Barron’s  and  The  Wall  Street  Journal, 
Monday edition.

While  shares  of  the  Company  usually  sell  at 
a  discount  to  NAV,  as  do  the  shares  of  most 
other  domestic  equity  closed-end  investment 
companies,  they  occasionally  sell  at  a  pre-
mium over NAV.  

Since  March  1995,  the  Board  of  Directors  has 
authorized  the  repurchase  of  Common  Stock 
in  the  open  market  when  the  shares  trade  at 
a  discount  to  NAV  of  at  least  8%.    To  date, 
26,140,167 shares have been repurchased.

“GAM Pr B” 
Preferred
Stock

On  September  24,  2003,  the 
Company  issued  and  sold  in 
a n   u n d e r w r i t t e n   o f f e r i n g 
8,000,000  shares  of  its  5.95% 
Cumulative  Preferred  Stock, 
Series  B  with  a  liquidation 
preference  of  $25  per  share  ($200,000,000  in 
the  aggregate).    The  Preferred  Shares  are  rated 
“A1”  by  Moody’s  Investors  Service,  Inc.  and 
are  listed  and  traded  on  The  New  York  Stock 
Exchange  (symbol,  GAM  Pr  B).    The  Preferred 
Shares are available to leverage the investment 
performance  of  the  Common  Stockholders; 
higher  market  volatility  for  the  Common 
Stockholders may result.

The  Board  of  Directors  authorized  the  repur-
chase of up to 1 million Preferred Shares in the 
open market at prices below $25 per share.  To 
date, 395,313 shares have been repurchased.

3

T H E   C O M P A N Y

G e n e r a l   A m e r i c a n   I n v e s t o r s

Dividend
and 
Distribution 
Policy

The  Company’s  dividend  and 
distribution  policy  is  to  dis-
tribute  to  stockholders  before 
year-end  substantially  all  or-
dinary  income  estimated  for 
the  full  year  and  capital  gains 
realized  during  the  ten-month  period  ended 
October 31 of that year.  If any additional capi-
tal gains are realized and available or ordinary 
income  is  earned  during  the  last  two  months 
of the year, a “spill-over” distribution of these 
amounts  may  be  paid.    Dividends  and  distri-
butions  on  shares  of  Preferred  Stock  are  paid 
quarterly.  Distributions from capital gains and 
dividends  from  ordinary  income  are  allocated 
proportionately  among  holders  of  shares  of 
Common Stock and Preferred Stock.  

Dividends  from  income  have  been  paid  con-
tinuously  on  the  Common  Stock  since  1939 
and  capital  gain  distributions  in  varying 
amounts  have  been  paid  for  each  of  the  years 
1943-2017 (except for the year 1974).  (A table 
listing dividends and distributions paid during 
the  20-year  period  1998-2017  is  shown  at  the 
bottom  of  page  4.)    To  the  extent  that  shares 
can  be  issued,  dividends  and  distributions  are 
paid  to  Common  Stockholders  in  additional 
shares of Common Stock unless the stockhold-
er specifically requests payment in cash.  

Proxy Voting 
Policies, 
Procedures  
and Record

The  policies  and  procedures 
used  by  the  Company  to  de-
termine  how  to  vote  proxies 
relating  to  portfolio  securities 
and  the  Company’s  proxy 
voting  record  for  the  12-
month  period  ended  June 
30,  2017  are  available:  (1)  without  charge, 
upon  request,  by  calling  the  Company  at  its 
toll-free  number  (1-800-436-8401),  (2)  on  the 
Company’s  website  at  www.generalamerican-
investors.com  and  (3)  on  the  Securities  and 
Exchange  Commission’s  website  at  www.sec.
gov.

Direct 
Registration

The  Company  makes  avail-
able  direct  registration  for  its 
Common Shareholders.  Direct 
registration,  an  element  of  the 
Investors  Choice  Plan  admin-
istered by our transfer agent, is 
a system that allows for book-entry ownership 
and electronic transfer of our Common Shares.  
Accordingly,  when  Common  Shareholders, 
who  hold  their  shares  directly,  receive  new 
shares  resulting  from  a  purchase,  transfer  or 
dividend  payment,  they  will  receive  a  state-
ment  showing  the  credit  of  the  new  shares 
as  well  as  their  Plan  account  and  certificated 
share  balances.    A  brochure  which  describes 
the  features  and  benefits  of  the  Investors 
Choice  Plan,  including  the  ability  of  share-
holders to deposit certificates with our transfer 
agent,  can  be  obtained  by  calling  American 
Stock Transfer & Trust Company at 1-800-413-
5499,  calling  the  Company  at  1-800-436-8401 
or  visiting  our  website:    www.generalameri-
caninvestors.com  -  click  on  Distributions  & 
Reports, then Report Downloads.

Privacy  
Policy and 
Practices

The  Company  collects  non-
public  personal  information 
about  its  direct  stockhold-
ers  with  respect  to  their 
transactions  in  shares  of  the 
Company’s  securities  (those 
stockholders  whose  shares  are 
registered directly in their names).  This infor-
mation includes the stockholder’s address, tax 
identification  or  Social  Security  number  and 
dividend elections. We do not have knowledge 
of,  nor  do  we  collect  personal  information 
about,  stockholders  who  hold  the  Company’s 
securities in “street name” registration.

We  do  not  disclose  any  nonpublic  personal 
information about our current or former stock-
holders  to  anyone,  except  as  permitted  by 
law.    We  restrict  access  to  nonpublic  personal 
information  about  our  stockholders  to  those 
few  employees  who  need  to  know  that  infor-
mation  to  perform  their  responsibilities.    We 
maintain  safeguards  to  comply  with  federal 
standards to secure our stockholders’ informa-
tion.

4

I N V E S T M E N T   R E S U L T S     ( U N A U D I T E D )

G e n e r a l   A m e r i c a n   I n v e s t o r s

Total return on $10,000 in-
vestment for 20 years ended 
December 31, 2017

T he  investment  return  for  a  Common  Stockholder  of  General  American  Investors  (GAM) 

over  the  20  years  ended  December  31,  2017  is  shown  in  the  table  below  and  in  the 
accompa ny ing  chart.  The  return  based  on  GAM’s  net  asset  value  (NAV)  per  Common 
Share in comparison to the change in the Standard & Poor’s 500 Stock Index (S&P 500) is also 
displayed. Each illustration assumes an investment of $10,000 at the beginning of 1998.

Stockholder Return is the return a Common Stock holder of GAM would have achieved assum-
ing reinvestment of all dividends and distributions at the actual reinvestment price and of all 
cash dividends and distributions at the market price on the ex-dividend date.

Net Asset Value (NAV) Return is the return on shares of the Company’s Common Stock based 
on the NAV per share, including the reinvestment of all dividends and distributions at the rein-
vestment prices indicated above.

Standard  &  Poor’s  500  Return  is  the  total  rate  of  return  on  this  widely-recognized,  unman-
aged  index  which  is  a  measure  of  general  stock  market  performance,  including  dividend 
income.

Past performance may not be indicative of future results.

The following tables and graph do not reflect the deduction of taxes that a stockholder would 
pay on Company distributions or the sale of Company shares.

GENERAL AMERICAN INVESTORS 

STOCKHOLDER RETURN 

CUMULATIVE 
INVESTMENT 

   ANNUAL 
   RETURN 

NET ASSET VALUE RETURN 
   ANNUAL 
   RETURN 

CUMULATIVE 
INVESTMENT 

STANDARD & POOR’S 500
RETURN

CUMULATIVE 
 INVESTMENT 

   ANNUAL
   RETURN

$13,131 

31.31% 

$13,514 

35.14% 

$12,855 

28.55%

18,281 

21,773 

22,715 

16,535 

21,001 

22,846 

26,822 

31,322 

34,054 

17,640 

24,142 

28,063 

26,578 

31,833 

42,726 

46,708 

44,213 

47,569 

57,659 

39.22 

19.10 

4.33 

-27.21 

27.01 

8.79 

17.40 

16.78 

8.72 

-48.20 

36.86 

16.24 

-5.29 

19.77 

34.22 

9.32 

-5.34 

7.59 

21.21 

18,433 

21,685 

21,424 

16,493 

21,012 

23,190 

26,947 

30,246 

32,668 

18,614 

24,586 

28,350 

27,536 

32,303 

43,069 

45,852 

45,136 

49,506 

58,605 

36.40 

17.64 

-1.20 

-23.02 

27.40 

10.37 

16.20 

12.24 

8.01 

-43.02 

32.08 

15.31 

-2.87 

17.31 

33.33 

6.46 

-1.56 

9.68 

18.38 

15,549 

14,136 

12,455 

9,698 

12,467 

13,812 

14,480 

16,747 

17,653 

11,109 

14,047 

16,163 

16,507 

19,147 

25,352 

28,823 

29,229 

32,731 

39,876 

20.96

-9.09

-11.89

-22.14

28.56

10.79

4.83

15.66

5.41

-37.07

26.45

15.06

2.13

15.99

32.41

13.69

1.41

11.98

21.83

1998 

1999 

2000 

2001 

2002 

2003 

2004 

2005 

2006 

2007 

2008 

2009 

2010 

2011 

2012 

2013 

2014 

2015 

2016 

2017 

D I V I D E N D S   A N D   D I S T R I B U T I O N S   P E R   C O M M O N   S H A R E   ( 1 9 9 8 - 2 0 1 7 )     ( U N A U D I T E D )

This table shows dividends 
and distributions on the 
Company’s Common Stock 
for the prior 20-year period. 
Amounts shown are based 
upon the year in which the 
income was earned, not the 
year paid.  Spill-over pay-
ments made after year-end 
are attributable to income 
and gains earned in the 
prior year.

EARNINGS SOURCE

     SHORT-TERM       LONG-TERM

  YEAR     INCOME  CAPITAL GAINS   CAPITAL GAINS 
  1998 
  1999 
  2000 
  2001 
  2002 
  2003 
  2004 
  2005 
  2006 
  2007 

$4.400
4.050
6.160
1.370
.330
.590
.957
1.398
2.666
5.250 

— 
$.620 
1.550 
.640 
— 
— 
— 
.041 
— 
.009 

$.470 
.420 
.480 
.370 
.030 
.020 
.217 
.547 
.334 
.706 

EARNINGS SOURCE

        SHORT-TERM         LONG-TERM      RETURN OF

  YEAR     INCOME  CAPITAL GAINS    CAPITAL GAINS      CAPITAL

  2008 
  2009 
  2010 
  2011 
  2012 
  2013 
  2014 
  2015 
  2016 
  2017 

$.186 
.103 
.081 
.147 
.215 
.184 
.321 
.392 
.283 
.578 

— 
$.051 
.033 
.011 
.015 
— 
.254 
— 
— 
— 

$.254 
.186 
.316 
.342 
1.770 
1.916 
2.925 
.858 
2.997 
3.012 

—
$.010
—
—
—
—
—
—
—
—

 
 
 
 
 
 
 
 
 
 
 
 
 
5

I N V E S T M E N T   R E S U L T S     ( U N A U D I T E D )

G e n e r a l   A m e r i c a n   I n v e s t o r s

20-YEAR INVESTMENT RESULTS

ASSUMING AN INITIAL INVESTMENT OF $10,000 

CUMULATIVE VALUE OF INVESTMENT

COMPARATIVE ANNUALIZED INVESTMENT RESULTS

YEARS ENDED 
 DECEMBER 31, 2017 

STOCKHOLDER 
RETURN 

GAM NET 
ASSET VALUE 

S&P 500
STOCK INDEX

1 year 

5 years 

10 years 

15 years 

20 years 

21.2% 

18.4% 

12.6 

12.5 

21.8%

15.8

5.4 

8.7 

9.2 

6.0 

8.8 

9.2 

8.5

9.9

7.2

$75,000

$50,000

$25,000

The diversification of the 
Company’s net assets 
applicable to its Common 
Stock by industry group as 
of December 31, 2017 is 
shown in the table.

GAM Stockholder Return

GAM Net Asset Value

S&P 500 Stock Index

$0

1 9 9 8

1 9 9 9

2 0 0 0

2 0 0 1

2 0 0 2

2 0 0 3

2 0 0 4

2 0 0 5

2 0 0 6

2 0 0 7

2 0 0 8

2 0 0 9

2 0 1 0

2 0 1 1

2 0 1 2

2 0 1 3

2 0 1 4

2 0 1 5

2 0 1 6

2 0 1 7

P O R T F O L I O   D I V E R S I F I C A T I O N   ( U N A U D I T E D )

                   DECEMBER 31, 2017

INDUSTRY CATEGORY 
 Information Technology
   Semiconductors & Semiconductor Equipment 
   Software & Services 
   Technology Hardware & Equipment 

 Financials
   Banks 
   Diversified Financials 
   Insurance 

 Consumer Staples
   Food, Beverage & Tobacco 
   Food & Staples Retailing 

 Consumer Discretionary
   Automobiles & Components 
  Media 
   Retailing 

 Industrials
   Capital Goods 
   Commercial & Professional Services 

 Health Care
   Pharmaceuticals, Biotechnology & Life Sciences 
 Energy 
 Miscellaneous** 
 Telecommunication Services 

 Short-Term Securities 
   Total Investments 
 Other Assets and Liabilities - Net 
 Preferred Stock 
   Net Assets Applicable to Common Stock 

COST(000) 

% COMMON 
VALUE(000)  NET ASSETS*

$19,814 
74,377 
29,486 
123,677 

560 
13,633 
40,918 
55,111 

60,723 
19,617 
80,340 

5,092 
6,726 
52,485 
64,303 

42,108 
11,168 
53,276 

47,183 
42,360 
50,759 
13,448 
530,457 
147,196 
$677,653 

$54,040 
119,549 
82,440 
256,029 

18,809 
55,701 
149,339 
223,849 

129,366 
42,000 
171,366 

5,421 
6,383 
133,255 
145,059 

51,198 
53,263 
104,461 

5.0%

11.2
7.7
23.9

1.8
5.2
13.9
20.9

12.1
3.9
16.0

0.5
0.6
12.4
13.5

4.8
5.0
9.8

89,591 
60,610 
50,216 
13,438 
1,114,619 
147,196 
1,261,815 
(1,215) 
(190,117) 
$1,070,483 

8.4
5.7
4.7
1.2
104.1
13.8
117.9
(0.1)
(17.8)
100.0%

 * Net Assets applicable to the Company's Common Stock.
 **  Securities which have been held for less than one year, not previously disclosed and not restricted.

 (see notes to unaudited financial statements)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6

M A J O R   S T O C K   C H A N G E S ( a ) :   T H R E E   M O N T H S   E N D E D   D E C E M B E R   3 1 ,   2 0 1 7   ( U N A U D I T E D )

G e n e r a l   A m e r i c a n   I n v e s t o r s

NET SHARES TRANSACTED 

SHARES HELD

INCREASES:

NEW POSITIONS

Broadcom Limited 

ADDITIONS

Arantana Therapeutics, Inc. 
Axis Capital Holdings Limited 
Celgene Corporation 
Charter Communications, Inc. 
Ensco plc - Class A 
Everest Re Group, Ltd. 
Halliburton Company 
Liberty Expedia Holdings, Inc. 

DECREASES:

ELIMINATIONS

CVS Health Corporation 
Regal Entertainment Group 
Repros Therapeutics Inc. 

REDUCTIONS

American Express Company 
Anadarko Petroleum Corporation 
Applied Materials, Inc. 
Cameco Corporation 
Cisco Systems, Inc. 
Eaton Corporation plc 
Ford Motor Company 
General Electric Company 
Gilead Sciences, Inc. 
Liberty Interactive Corporation,  Series A 
Macy's, Inc. 
MetLife, Inc. 
Microsoft Corporation 
Oracle Corporation 
Paratek Pharmaceuticals, Inc. 
Tyler Technologies, Inc. 
Universal Display Corporation 
Vodafone Group plc ADR 

12,900 

250,323 
30,000 
10,000 
4,000 
150,000 
10,000 
40,000 
25,000 

130,000 
607,845 
237,504 

40,000 
15,000 
20,244 
213,000 
150,000 
65,000 
830,000 
575,000 
20,000 
30,000 
145,000 
20,000 
105,000 
137,081 
38,349 
26,000 
49,400 
100,000 

36,900 (b)

1,117,923
275,000
165,000
19,000
1,350,000
120,000
460,000
360,779

    ---
    ---
    ---

125,000
158,000
239,756
927,947
640,000
124,131
434,063
295,000
443,600
291,599
200,000
380,000
500,686
243,247
308,864
27,170
121,309
421,252

(a)  Common shares unless otherwise noted; excludes transactions in Common Stocks - Miscellaneous - Other.
(b)  Shares purchased in prior period and previously carried under Common Stocks - Miscellaneous - Other.

(see notes to financial statement)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7

 T E N   L A R G E S T   I N V E S T M E N T   H O L D I N G S   ( U N A U D I T E D )

G e n e r a l   A m e r i c a n   I n v e s t o r s

The statement of 
investments as of 
December 31, 2017, 
shown on pages 8 - 10 
includes securities of 57 
issuers.  Listed here are 
the ten largest holdings 
on that date.

THE TJX COMPANIES, INC. 
Through its T.J. Maxx and Marshalls divisions, TJX is the leading
off-price retailer.  The continued growth of these divisions in the
U.S. and Europe, along with expansion of related U.S. and foreign
off-price formats, provide ongoing growth opportunities.

REPUBLIC SERVICES, INC. 
Republic Services is a leading provider of non-hazardous, solid
waste collection and disposal services in the U.S.  The efficient
operation of its routes and facilities combined with appropriate
pricing enables Republic Services to generate significant free cash flow.
MICROSOFT CORPORATION 
Microsoft is a leading global provider of software, services, and
hardware devices.  The company produces the Windows operating
system, Office productivity suite, Azure public cloud service, and
Xbox gaming console.

  SHARES 

    VALUE 

% COMMON
NET ASSETS 

919,768 

$70,325,461 

6.6%

787,800 

53,263,158 

5.0

500,686 

42,828,680 

4.0

NESTLÉ S.A. 
Nestlé is a well-managed, global food company with a favorably-
positioned product portfolio and an excellent AA rated balance
sheet.  Market share, volume growth, pricing power, expense control, 
and capital management yield above-average total return potential.

ARCH CAPITAL GROUP LTD. 
Arch Capital, a Bermuda-based insurer/reinsurer, generates
premiums of approximately $6 billion and has a high quality, well- 
reserved A+ rated balance sheet.  This company has a strong
management team that exercises underwriting discipline, expense
control, and capital management resulting in above-average growth. 

UNILEVER N.V. 
Unilever N.V. is a well-managed, primarily emerging market-based, 
global consumer goods manufacturer focusing on personal care, 
home care, food and refreshment products, and operates with a solid
A+ rated balance sheet.  Advantaged geographies coupled with 
volume growth, pricing power, and management execution should
generate above average returns.

450,000 

38,704,712 

3.6

400,000 

36,308,000 

3.4

625,000 

35,204,513 

3.3

BERKSHIRE HATHAWAY INC. CLASS A 
Berkshire Hathaway is a holding company owning many well-operated
subsidiaries mainly in the insurance, railroad, utility/energy, aerospace, 
manufacturing, retail, and finance industries. The company also holds 
various thoughtfully selected common stock investments primarily in 
the consumer non-durable and financial services industries.  Berkshire 
is positioned to provide above average returns due to its conservative,  
well-reserved AA rated balance sheet.

110 

32,736,001 

3.1

ASML HOLDING N.V. 
ASML is the leading global provider of lithography systems for the 
semiconductor industry, manufacturing complex equipment critical 
to the production of integrated circuits or microchips. ASML has a 
dominant market share in next-generation lithography as this market 
grows its share of semiconductor capex budgets. ASML has growth,
prospects, margin leverage, shareholder-friendly capital allocation, and 
a moderate risk profile.

185,850 

32,304,447 

3.0

ALPHABET INC. 
Alphabet is a global technology firm with a dominant market 
share in internet search, online advertising, desktop, and mobile 
operating systems, as well as a growing share of cloud computing 
platforms.  Alphabet also sells related consumer and enterprise 
software and hardware products.  Alphabet has a wide competitive 
moat, a strong business franchise, a reasonable valuation, and 
manageable risks.

GILEAD SCIENCES, INC. 
Gilead Sciences is a U.S.-based biotechnology company that discovers,
develops, and commercializes therapeutics.  Originally founded to focus
predominantly on antiviral drugs to treat patients with HIV, Hepatitis B,
CMV, influenza, and Hepatitis C, the company has expanded its reach
into cardiopulmonary medicine, oncology, and other related areas.

30,500 

31,915,200 

3.0

443,600 

31,779,504 

2.9

$405,369,676 

37.9%

 
 
 
8

S T A T E M E N T   O F   I N V E S T M E N T S   D E C E M B E R   3 1 ,   2 0 1 7

G e n e r a l   A m e r i c a n   I n v e s t o r s

CONSUMER 
DISCRETIONARY
(13.3%)

SHARES 

COMMON STOCKS 

AUTOMOBILES AND COMPONENTS (0.5%)
434,063  Ford Motor Company 

MEDIA (0.6%)

VALUE (NOTE 1a)

(COST $5,091,724) 

$5,421,447

19,000  Charter Communications, Inc. (a) 

(COST $6,725,543) 

6,383,240

RETAILING (12.2%)

20,000  Amazon.com, Inc. (a) 

360,779  Liberty Expedia Holdings, Inc. (a) 
291,599  Liberty Interactive Corporation, Series A (a) 
200,000  Macy's, Inc. 
919,768  The TJX Companies, Inc. 

CONSUMER  STAPLES
(16.0%)

FOOD, BEVERAGE, AND TOBACCO (12.1%)

220,000  Danone (France) 

93,210  Diageo plc ADR (United Kingdom) 

450,000  Nestlé S.A. (Switzerland) 
195,000  PepsiCo, Inc. 
625,000  Unilever N.V. (Netherlands/United Kingdom) 

FOOD AND STAPLES RETAILING (3.9%)

118,781  Costco Wholesale Corporation 
200,000  Wal-Mart Stores, Inc. 

158,000  Anadarko Petroleum Corporation 
927,947  Cameco Corporation (Canada) 

1,350,000  Ensco plc - Class A (United Kingdom) 
3,830,440  Gulf Coast Ultra Deep Royalty Trust  

460,000  Halliburton Company 

1,721,159  Helix Energy Solutions Group, Inc. (a) 

ENERGY 
(5.7%)

FINANCIALS  
(20.9%)

23,389,400
15,993,333
15,816,330
5,038,000
70,325,461
130,562,524
142,367,211

18,460,644
13,611,456
38,704,712
23,384,400
35,204,513
129,365,725

22,107,520
19,750,000
41,857,520
171,223,245

8,475,120
8,564,951
7,978,500
119,050
22,480,200
12,977,539
60,595,360

(COST $51,601,196) 
(COST $63,418,463) 

(COST $60,723,128) 

(COST $19,485,720) 
(COST $80,208,848) 

(COST $42,328,525) 

BANKS (1.8%) 

110,000  M&T Bank Corporation 

(COST $560,176) 

18,808,900

DIVERSIFIED FINANCIALS (5.2%)

125,000  American Express Company 
205,000 
390,000  Nelnet, Inc. 

JPMorgan Chase & Co. 

INSURANCE (13.9%)

154,552  Aon plc (United Kingdom) 
400,000  Arch Capital Group Ltd. (a) (Bermuda) 
275,000  Axis Capital Holdings Limited (Bermuda) 
110  Berkshire Hathaway Inc. Class A (a) (b) 

120,000  Everest Re Group, Ltd. (Bermuda) 
380,000  MetLife, Inc. 

(COST $13,632,866) 

(COST $40,917,896) 
(COST $55,110,938) 

12,413,750
21,922,700
21,364,200
55,700,650

20,709,968
36,308,000
13,821,500
32,736,001
26,551,200
19,212,800
149,339,469
223,849,019

 
 
 
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9

S T A T E M E N T   O F   I N V E S T M E N T S   D E C E M B E R   3 1 ,   2 0 1 7   -   c o n t i n u e d

G e n e r a l   A m e r i c a n   I n v e s t o r s

SHARES 

COMMON STOCKS (Continued) 

VALUE (NOTE 1a)

HEALTH CARE 
(8.4%)

PHARMACEUTICALS, BIOTECHNOLOGY, AND LIFE SCIENCES 
1,117,923 

Arantana Therapeutics, Inc. (a) 

165,000  Celgene Corporation (a) 
443,600  Gilead Sciences, Inc. 
284,942 
200,191  Merck & Co., Inc. 
308,864 
380,808 

Paratek Pharmaceuticals, Inc. (a) 
Pfizer Inc. 

Intra-Cellular Therapies, Inc. (a) 

INDUSTRIALS 
(9.8%)

 CAPITAL GOODS (4.8%)

124,131 
295,000 
315,000 
190,000 

  Eaton Corporation plc (Ireland) 
  General Electric Company 
  Johnson Controls International plc 
  United Technologies Corporation 

COMMERCIAL AND PROFESSIONAL SERVICES (5.0%)
  Republic Services, Inc. 

787,800 

$5,880,275
17,219,400
31,779,504
4,125,960
11,264,747
5,528,666
13,792,866
89,591,418

9,807,590
5,147,750
12,004,650
24,238,300
51,198,290

(COST $47,183,416) 

(COST $42,108,392) 

(COST $11,167,520) 
(COST $53,275,912) 

53,263,158
104,461,448

INFORMATION
TECHNOLOGY
(23.9%)

SEMICONDUCTORS AND SEMICONDUCTOR EQUIPMENT (5.0%)

239,756 
185,850 
36,900 

  Applied Materials, Inc. 
  ASML Holding N.V. (Netherlands) 
  Broadcom Limited 

SOFTWARE AND SERVICES (11.2%) 

30,500 
755,000 
500,686 
243,247 
27,170 

  Alphabet Inc. (a) 
  eBay Inc. (a) 
  Microsoft Corporation  
  Oracle Corporation  
  Tyler Technologies, Inc. (a) 

TECHNOLOGY HARDWARE AND EQUIPMENT (7.7%) 

 104,000 
 640,000 
301,200 
121,309 

  Apple Inc. 
  Cisco Systems, Inc. 
  QUALCOMM Incorporated 
  Universal Display Corporation  

(COST $19,813,998) 

(COST $74,376,968) 

(COST $29,483,182) 
(COST $123,674,148) 

12,256,327
32,304,447
9,479,610
54,040,384

31,915,200
28,493,700
42,828,680
11,500,718
4,810,448
119,548,746

17,599,920
24,512,000
19,282,824
20,943,999
82,338,743
255,927,873

MISCELLANEOUS (4.7%)

  Other (c) 

(COST $50,759,381) 

50,215,720

TELECOMMUNICATION 
SERVICES (1.2%)

 421,252 

  Vodafone Group plc ADR (United Kingdom) (COST $13,448,136) 

13,437,939

  TOTAL COMMON STOCKS (103.9%) 

(COST $529,407,767) 

1,111,669,233

TECHNOLOGY
HARDWARE AND 
EQUIPMENT (0.0%)

WARRANTS   

WARRANT (a)
281,409  Applied DNA Sciences, Inc./  
   November 14, 2019/$3.50

CONTRACTS

CALL OPTIONS 

(100 SHARES EACH)     COMPANY/EXPIRATION DATE/EXERCISE PRICE

 (COST $2,814) 

  101,307

ENERGY (0.0%)

CONSUMER 
DISCRETIONARY
(0.1%)

1,500  Cameco Corporation/January 19, 2018/$10 

(COST $31,562) 

15,000

1,500  Macy's Inc./January 19, 2018/$20 
1,500  Macy's Inc./January 19, 2018/$22 

    TOTAL CALL OPTIONS (0.1%) 

(COST $302,375) 
(COST $333,937) 

735,000
510,000
1,245,000
1,260,000

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
     
 
 
 
  
     
 
 
 
 
 
 
 
 
  
     
 
 
 
 
 
 
 
 
 
 
 
 
  
     
 
 
 
 
 
 
 
 
 
 
  
     
 
  
     
 
  
 
 
 
 
  
   
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
   
 
 
1 0

S T A T E M E N T   O F   I N V E S T M E N T S   D E C E M B E R   3 1 ,   2 0 1 7   -   c o n t i n u e d

G e n e r a l   A m e r i c a n   I n v e s t o r s

CONTRACTS

PUT OPTIONS 

(100 SHARES EACH)    

COMPANY/EXPIRATION DATE/EXERCISE PRICE

CONSUMER 
DISCRETIONARY 
(0.1%)

500 
1,200 

  Expedia, Inc./January 19, 2018/$145 
  TJX Companies, Inc./April 20, 2018/$72.50 

(COST $581,470) 

CONSUMER STAPLES 
(0.0%)

150 
250 

  Costco Wholesale Corporation/ January 19, 2018/$183 
  Costco Wholesale Corporation/April 20, 2018/$180 

  TOTAL PUT OPTIONS (0.1%) 

(COST $131,567) 
(COST $713,037) 

SHARES 
 147,195,903 

SHORT-TERM SECURITIES AND OTHER ASSETS  
State Street Institutional Treasury Plus Money Market Fund 
(COST $147,195,903) 

Trust Class, 1.13% (d) (13.8%)  

 TOTAL INVESTMENTS (e) (117.9%) 
      Liabilities in excess of receivables and other assets (-0.1%) 

(COST $677,653,458) 

PREFERRED STOCK (-17.8%) 
NET ASSETS APPLICABLE TO COMMON STOCK (100%) 

VALUE (NOTE 1a)

$1,225,000
222,000
1,447,000

22,200
120,000
142,200
1,589,200

147,195,903

1,261,815,643
(1,215,023)
1,260,600,620
(190,117,175)
$1,070,483,445

 ADR - American Depository Receipt 
 (a) Non-income producing security.
 (b) Security is held as collateral for options written.
 (c) Securities which have been held for less than one year, not previously disclosed, and not restricted.
 (d) 7 day yield.
 (e) At December 31, 2017, the cost of investments for Federal income tax purposes was $681,216,803; aggregate gross 
 unrealized appreciation was $599,385,399; aggregate gross unrealized depreciation was $18,786,559; and net unrealized 
 appreciation was $580,598,840.

S T A T E M E N T   O F   C A L L   O P T I O N S   W R I T T E N

CONTRACTS

      (100 SHARES EACH)   COMPANY/EXPIRATION DATE/EXERCISE PRICE 

VALUE (NOTE 1a) 

CONSUMER 
DISCRETIONARY
(0.0%)

 500  Expedia, Inc./January 19, 2018/$150 

1,200  TJX Companies, Inc./April 20, 2018/$80 

(PREMIUMS RECEIVED $518,017)  

$2,500
252,000

254,500

CONSUMER STAPLES 
(0.0%)

400  Costco Wholesale Corporation/April 20, 2018/$185 

(PREMIUM RECEIVED $187,919)  

358,000

TOTAL OPTIONS WRITTEN   (PREMIUMS RECEIVED $705,936*)  

$612,500

*The maximum cash outlay if all call options are exercised is $24,500,000.

(see notes to financial statements)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
1 1

S T A T E M E N T   O F   A S S E T S   A N D   L I A B I L I T I E S

G e n e r a l   A m e r i c a n   I n v e s t o r s

ASSETS 

DECEMBER 31, 2017

INVESTMENTS, AT VALUE (NOTE 1a)

Common stocks (cost $529,407,767) 
Warrant (cost $2,814) 
Purchased options (cost $1,046,974) 
Money market fund (cost $147,195,903) 
Total investments (cost $677,653,458) 

RECEIVABLES AND OTHER ASSETS

Receivable for securities sold 
Dividends, interest, and other receivables 
Qualified pension plan asset, net excess funded (note 7) 
Prepaid expenses, fixed assets, and other assets 

TOTAL ASSETS 

LIABILITIES

Payable for securities purchased 
Accrued compensation payable to officers and employees 
Outstanding options written, at value (premiums received $705,936) 
Accrued preferred stock dividend not yet declared 
Accrued supplemental pension plan liability (note 7) 
Accrued supplemental thrift plan liability (note 7) 
Accrued expenses and other liabilities 

TOTAL LIABILITIES 

5.95% CUMULATIVE PREFERRED STOCK, SERIES B -
  7,604,687 at a liquidation value of $25 per share (note 5) 
NET ASSETS APPLICABLE TO COMMON STOCK -  26,453,136 (note 5) 

NET ASSET VALUE PER COMMON SHARE 

NET ASSETS APPLICABLE TO COMMON STOCK  

Common Stock, 26,453,136 shares at par value (note 5) 
Additional paid-in capital (note 5) 
Over distributed net investment income (note 5) 
Undistributed realized gain on common stocks, options, and other 
Unallocated distributions on Preferred Stock 
Unrealized appreciation on common stocks, options, and other 
Accumulated other comprehensive loss (note 7) 

NET ASSETS APPLICABLE TO COMMON STOCK 

(see notes to financial statements)

$1,111,669,233
101,307
2,849,200
147,195,903
1,261,815,643

6,891,255
1,912,602
4,761,364
1,049,422
1,276,430,286

3,088,065
2,035,000
612,500
219,955
5,851,558
3,715,753
306,835
15,829,666

190,117,175
$1,070,483,445

$40.47

$26,453,136
451,840,892
(2,394,592)
13,184,238
(219,955)
584,255,622
(2,635,896)
$1,070,483,445

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1 2

S T A T E M E N T   O F   O P E R A T I O N S

G e n e r a l   A m e r i c a n   I n v e s t o r s

INCOME

Dividends (net of foreign withholding taxes of $651,594) 
Interest 

TOTAL INCOME 

EXPENSES

Investment research 
Administration and operations 
Office space and general 
Auditing and legal fees 
Directors’ fees and expenses 
Transfer agent, custodian and registrar fees, and expenses 
State and local taxes 
Stockholders’ meeting and reports 

TOTAL EXPENSES 
NET INVESTMENT INCOME 

YEAR ENDED 
DECEMBER 31, 2017

$21,010,241
1,344,967

22,355,208

7,424,592
3,391,865
1,893,734
319,302
290,660
220,184 
167,703
83,012
13,791,052
8,564,156

REALIZED GAIN AND CHANGE IN UNREALIZED APPRECIATION ON INVESTMENTS (NOTES 1, 3 AND 4)

Net realized gain on investments:
  Common stock transactions 
  Purchased option transactions 
  Written option transactions 

Net increase (decrease) in unrealized appreciation:

Common stocks and warrants 
Purchased options 

  Written options 

NET INVESTMENT INCOME, REALIZED GAINS, AND APPRECIATION ON INVESTMENTS  
DISTRIBUTIONS TO PREFERRED STOCKHOLDERS    
INCREASE IN NET ASSETS RESULTING FROM OPERATIONS 

S T A T E M E N T   O F   C H A N G E S   I N   N E T   A S S E T S

89,873,015
777,915
1,182,682
91,833,612

70,581,014
(135,215)
(109,170)
70,336,629
170,734,397
(11,311,972)
$159,422,425

OPERATIONS

Net investment income 
Net realized gain on investments 
Net increase (decrease) in unrealized appreciation 

Distributions to Preferred Stockholders: 
From net investment income 
From net capital gains  

  Decrease in net assets from Preferred distributions 

INCREASE IN NET ASSETS RESULTING FROM OPERATIONS 
OTHER COMPREHENSIVE INCOME

YEAR ENDED DECEMBER 31,

2017

2016

$8,564,156 
91,833,612 
70,336,629 
170,734,397 

$8,172,289
91,570,557
(15,321,337)
84,421,509

(2,116,504) 
(9,195,468) 
(11,311,972) 

(1,039,878)
(10,272,094)
(11,311,972)

159,422,425 

73,109,537

Funded status of defined benefit plans (note 7) 

1,987,555 

624,419

DISTRIBUTIONS TO COMMON STOCKHOLDERS

From net investment income 
From net capital gains 

(15,212,903) 
(71,518,172) 

(8,988,445)
(75,933,325)

DECREASE IN NET ASSETS FROM COMMON DISTRIBUTIONS 

(86,731,075) 

(84,921,770)

CAPITAL SHARE TRANSACTIONS (NOTE 5)

Value of Common Shares issued in payment of dividends 
   and distributions  
Cost of Common Shares purchased 

DECREASE IN NET ASSETS - CAPITAL TRANSACTIONS 
NET INCREASE (DECREASE) IN NET ASSETS 

NET ASSETS APPLICABLE TO COMMON STOCK

BEGINNING OF YEAR 

35,156,383 
(61,886,535) 
(26,730,152) 
47,948,753 

33,686,020
(67,991,719)
(34,305,699)
(45,493,513)

1,022,534,692 

1,068,028,205

END OF YEAR (including over distributed net investment

income of ($2,394,592) and ($1,947,100), respectively) 

$1,070,483,445 

$1,022,534,692

(see notes to financial statements)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1 3

F I N A N C I A L   H I G H L I G H T S

G e n e r a l   A m e r i c a n   I n v e s t o r s

The table shows per share 
operating performance 
data, total investment 
return, ratios and supple-
mental data for each year 
in the five-year period 
ended December 31, 2017. 
This information has 
been derived from infor-
mation contained in the 
financial statements and 
market price data for the 
Company’s shares.

PER SHARE OPERATING PERFORMANCE
  Net asset value, beginning of year 
   Net investment income 
  Net gain (loss) on common stocks,

options and other - realized

        and unrealized 

     Other comprehensive income (loss) 

  Distributions on Preferred Stock:

        Dividends from net investment income 
        Distributions from net capital gains 

  Total from investment operations 

  Distributions on Common Stock:

       Dividends from net investment income 
       Distributions from net capital gains 

2017 

2016 

2015 

2014 

2013

$37.56 
.32 

$37.74 
.30 

$39.77 
.48 

$41.07 
.32 

$32.68
.17

6.23 
.08 
6.63 

(.04) 
(.39) 
(.43) 
6.20 

3.10 
.02 
3.42 

(.04) 
(.38) 
(.42) 
3.00 

(.99) 
.02 
(.49) 

(.12) 
(.27) 
(.39) 
(.88) 

(.30) 
(2.99) 
(3.29) 

(.33) 
(2.85) 
(3.18) 

(.34) 
(.81) 
(1.15) 

2.39 
(.13) 
2.58 

(.04) 
(.34) 
(.38) 
2.20 

(.32) 
(3.18) 
(3.50) 

10.51
.20
10.88

(.04)
(.35)
(.39)
10.49

(.18)
(1.92)
(2.10)

  Net asset value, end of year 

  Per share market value, end of year 

$40.47 

$34.40 

$37.56 

$31.18 

$37.74 

$31.94 

$39.77 

$35.00 

$41.07

$35.20

TOTAL INVESTMENT RETURN - Stockholder
  Return, based on market price per share  21.21% 

RATIOS AND SUPPLEMENTAL DATA
  Net assets applicable to Common Stock,

7.59% 

(5.34%) 

9.32% 

34.24%

   end of year (000’s omitted) 

$1,070,483  $1,022,535  $1,068,028  $1,227,900 $1,229,470

  Ratio of expenses to average net assets  

   applicable to Common Stock 

 1.28% 

1.27% 

 1.17% 

1.10% 

1.27%

  Ratio of net income to average net assets

   applicable to Common Stock    

  Portfolio turnover rate    

0.79% 
19.58% 

0.78% 
20.29% 

1.17% 
14.41% 

0.78% 
14.98% 

0.47%
17.12%

  PREFERRED STOCK

  Liquidation value, end of year

   (000’s omitted) 

  Asset coverage 
  Liquidation preference per share 
  Market value per share 

(see notes to financial statements)

N O T E S   T O   F I N A N C I A L   S T A T E M E N T S 

G e n e r a l   A m e r i c a n   I n v e s t o r s

1.  SIGNIFICANT ACCOUNTING POLICIES 

$190,117 
663% 

$190,117 
638% 

$190,117  $190,117  $190,117
747%

662% 

746% 

$25.00 
$26.59 

$25.00 
$25.77 

$25.00 
$26.75 

$25.00 
$26.01 

$25.00
$25.30

  General  American  Investors  Company,  Inc.  (the  “Company”),  established  in  1927,  is  registered  under  the 
Investment Company Act of 1940 as a closed-end, diversified management investment company. It is internally 
managed by its officers under the direction of the Board of Directors.

  The  accompanying  financial  statements  have  been  prepared  in  accordance  with  United  States  generally 
accepted accounting principles (“U.S. GAAP”) pursuant to the requirements for reporting; Accounting Standards 
Codification 946, Financial Services - Investment Companies (“ASC 946"), and Regulation S-X.

  The  preparation  of  financial  statements  in  accordance  with  U.S.  GAAP  requires  management  to  make  esti-
mates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial state-
ments and the reported amounts of income, expenses and gains and losses during the reported period.  Changes 
in the economic environment, financial markets, and any other parameters used in determining these estimates 
could cause actual results to differ, and these differences could be material.

a.  SECURITY VALUATION  Equity securities traded on a national securities exchange are valued at the last reported 
sales  price  on  the  last  business  day  of  the  period.  Equity  securities  reported  on  the  NASDAQ  national  market 
are valued at the official closing price on that day. Listed and NASDAQ equity securities for which no sales are 
reported on that day and other securities traded in the over-the-counter market are valued at the last bid price 
(asked  price for options  written) on the  valuation date. Equity securities traded  primarily in foreign markets are 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
         
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1 4

N O T E S   T O   F I N A N C I A L   S T A T E M E N T S   -   c o n t i n u e d

G e n e r a l   A m e r i c a n   I n v e s t o r s

1.  SIGNIFICANT ACCOUNTING POLICIES - (Continued from previous page.)

valued at the closing price of such securities on their respective exchanges or markets.  Corporate debt securities, 
domestic and foreign, are generally traded in the over-the-counter market rather than on a securities exchange.  
The  Company  utilizes  the  latest  bid  prices  provided  by  independent  dealers  and  information  with  respect  to 
transactions  in  such  securities  to  determine  current  market  value.    If,  after  the  close  of  foreign  markets,  condi-
tions  change  significantly,  the  price  of  certain  foreign  securities  may  be  adjusted  to  reflect  fair  value  as  of  the 
time  of  the  valuation  of  the  portfolio.  Investments  in  money  market  funds  are  valued  at  their  net  asset  value.   
Special holdings (restricted securities) and other securities for which quotations are not readily available are val-
ued at fair value determined in good faith pursuant to specific procedures appropriate to each security as estab-
lished by and under the general supervision of the Board of Directors.  The determination of fair value involves 
subjective  judgments.    As  a  result,  using  fair  value  to  price  a  security  may  result  in  a  price  materially  different 
from the price used by other investors or the price that may be realized upon the actual sale of the security.

b.  OPTIONS    The  Company  may  purchase  and  write  (sell)  put  and  call  options.    The  Company  purchases  put 
options  or  writes  call  options  to  hedge  the  value  of  portfolio  investments  while  it  purchases  call  options  and 
writes put options to obtain equity market exposure. The risk associated with purchasing an option is that the 
Company pays a premium whether or not the option is exercised. Additionally, the Company bears the risk of 
loss of the premium and a change in market value should the counterparty not perform under the contract.  Put 
and call options purchased are accounted for in the same manner as portfolio securities. Premiums received from 
writing  options  are  reported  as  a  liability  on  the  Statement  of  Assets  and  Liabilities.  Those  that  expire  unexer-
cised are treated by the Company on the expiration date as realized gains on written option transactions in the 
Statement of Operations. The difference between the premium received and the amount paid on effecting a clos-
ing purchase transaction, including brokerage commissions, is also treated as a realized gain, or, if the premium 
is less than the amount paid for the closing purchase transaction, as a realized loss on written option transactions 
in the Statement of Operations. If a written call option is exercised, the premium is added to the proceeds from 
the  sale  of  the  underlying  security  in  determining  whether  the  Company  has  realized  a  gain  or  loss  on  invest-
ments  in  the  Statement  of  Operations.  If  a  written  put  option  is  exercised,  the  premium  reduces  the  cost  basis 
for the securities purchased by the Company and is parenthetically disclosed under cost of investments on the 
Statement of Assets and Liabilities. The Company as writer of an option bears the market risk of an unfavorable 
change in the price of the security underlying the written option.  See Note 4 for option activity.

c.  SECURITIES  TRANSACTIONS  AND  INVESTMENT  INCOME    Securities  transactions  are  recorded  as  of  the  trade  date. 
Dividend  income  and  distributions  to  stockholders  are  recorded  as  of  the  ex-dividend  dates.  Interest  income, 
adjusted for amortization of discount and premium on investments, is earned from settlement date and is recog-
nized on the accrual basis. Cost of short-term investments represents amortized cost.

d.  FOREIGN CURRENCY TRANSLATION  AND TRANSACTIONS  Portfolio securities and other assets and liabilities denomi-
nated in foreign currencies are translated into U.S. dollars based on the exchange rate of such currencies versus 
U.S. dollars on the date of valuation.  Purchases and sales of securities, income and expense items denominated 
in foreign currencies are translated into U.S. dollars at the exchange rate in effect on the transaction date.  Events 
may  impact  the  availability  or  reliability  of  foreign  exchange  rates  used  to  convert  the  U.S.  dollar  equivalent 
value.  If such an event occurs, the foreign exchange rate will be valued at fair value using procedures established 
and  approved  by  the  Company’s  Board  of  Directors.    The  Company  does  not  separately  report  the  effect  of 
changes in foreign exchange rates from changes in market prices on securities held.  Such changes are included 
in net realized and unrealized gain or loss from investments on the Statement of Operations.

  Realized  foreign  exchange  gains  or  losses  arise  from  sales  of  foreign  currencies,  currency  gains  or  losses  real-
ized between the trade and settlement dates on securities transactions and the difference between the recorded 
amounts of dividends, interest, and foreign withholding taxes and the U.S. dollar equivalent of the amounts ac-
tually received or paid.  Net unrealized foreign exchange gains and losses arise from changes in foreign exchange 
rates  on  foreign  denominated  assets  and  liabilities  other  than  investments  in  securities  held  at  the  end  of  the 
reporting period. 

  Foreign  security  and  currency  transactions  may  involve  certain  considerations  and  risks  not  typically  associ-
ated  with  those  of  U.S.  companies  as  a  result  of,  among  other  factors,  the  possibility  of  political  or  economic 
instability or the level of governmental supervision and regulation of foreign securities markets.

e.  DIVIDENDS  AND  DISTRIBUTIONS    The  Company  expects  to  pay  dividends  of  net  investment  income  and  distribu-
tions of net realized capital and currency gains, if any, annually to common shareholders and quarterly to preferred 
shareholders.  Dividends and distributions to common and preferred shareholders, which are determined in accor-
dance with Federal income tax regulations are recorded on the ex-dividend date.  Permanent book/tax differences 
relating to income and gains are reclassified to paid-in capital as they arise.

f.   FEDERAL INCOME TAXES  The Company’s policy is to fulfill the requirements of the Internal Revenue Code appli-
cable  to  regulated  investment  companies  and  to  distribute  substantially  all  taxable  income  to  its  stockholders. 
Accordingly, no provision for Federal income taxes is required. In accordance with U.S. GAAP requirements regard-
ing accounting for uncertainties in income taxes, management has analyzed the Company’s tax positions taken or 
expected to be taken on Federal and state income tax returns for all open tax years (the current and the prior three 
tax years) and has concluded that no provision for income tax is required in the Company’s financial statements.

g.  CONTINGENT LIABILITIES  Amounts related to contingent liabilities are accrued if it is probable that a liability has 
been  incurred  and  an  amount  is  reasonably  estimable.    Management  evaluates  whether  there  are  incremental 
legal or other costs directly associated with the ultimate resolution of a matter that are reasonably estimable and, 
if so, they are included in the accrual.

1 5

N O T E S   T O   F I N A N C I A L   S T A T E M E N T S   -   c o n t i n u e d

G e n e r a l   A m e r i c a n   I n v e s t o r s

1.  SIGNIFICANT ACCOUNTING POLICIES - (Continued from previous page.)

h. INDEMNIFICATIONS  In the ordinary course of business, the Company enters into contracts that contain a variety 
of  indemnifications.  The  Company’s  maximum  exposure  under  these  arrangements  is  unknown.  However,  the 
Company has not had prior claims or losses pursuant to these indemnification provisions and expects the risk of 
loss thereunder to be remote.

2.  FAIR VALUE MEASUREMENTS 

  Various data inputs are used in determining the value of the Company’s investments. These inputs are sum-
marized in a hierarchy consisting of the three broad levels listed below:

Level 1 - quoted prices in active markets for identical securities (including money market funds which are valued 
using amortized cost and which transact at net asset value, typically $1 per share),

Level 2 - other significant observable inputs (including quoted prices for similar securities, interest rates, credit risk, 
etc.), and

Level  3  -  significant  unobservable  inputs  (including  the  Company’s  own  assumptions  in  determining  the  fair 
value of investments).

  The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated 
with  investing  in  those  securities.  The  following  is  a  summary  of  the  inputs  used  to  value  the  Company’s  net 
assets as of December 31, 2017:

  Assets 
  Common stocks 
  Warrants 
  Purchased options 
  Money market fund 
  Total 
  Liabilities
  Options written 

Level 1 
$1,111,669,233 
101,307 
2,849,200 
147,195,903 
$1,261,815,643 

Level 2 
— 
— 
— 
— 
— 

Level 3 
— 
— 
— 
— 
— 

Total
$1,111,669,233
101,307
2,849,200
147,195,903
$1,261,815,643

($612,500) 

— 

— 

($612,500)

  Transfers of Level 3 Securities, if any, are reported as of the actual date of reclassification.  No such transfers occurred dur-
ing the year ended December 31, 2017.

3.  PURCHASES AND SALES OF SECURITIES

  Purchases  and  sales  of  securities  (other  than  short-term  securities  and  options)  during  2017  amounted  to 
$216,996,261 and $341,267,505, on long transactions, respectively.

4.  OPTIONS

  The level of activity in purchased and written options varies from year to year based upon market conditions.  
Transactions  in  purchased  call  and  put  options,  as  well  as  written  covered  call  options  and  collateralized  put 
options during the year ended December 31, 2017 were as follows: 

Purchased Options

  Outstanding, December 31, 2016 

Purchased 
Exercised 
Expired 

  Outstanding, December 31, 2017 

Written Options

  Outstanding, December 31, 2016 
  Written 

Terminated in closing purchase transaction 
Expired 

  Outstanding, December 31, 2017 

 CALLS 

CONTRACTS 
27,500 
7,100 
(28,500) 
(1,600) 
4,500 

COST BASIS 
$1,347,996 
759,619 
(1,614,939) 
(158,739) 
$333,937 

COVERED CALLS 

CONTRACTS 
2,068 
2,400 
(2,368) 
0 
2,100 

PREMIUMS 
$223,189 
888,319 
(405,572) 
0 
$705,936 

5.  CAPITAL STOCK AND DIVIDEND DISTRIBUTIONS 

 PUTS

CONTRACTS 
2,068 
2,350 
(318) 
(2,000) 
2,100 

COST BASIS
       $273,203
902,287
(197,829)
(264,624)
$713,037 

COLLATERALIZED PUTS

CONTRACTS 
9,800 
8,100 
(14,306) 
(3,594) 
0 

PREMIUMS
       $462,617
868,724
(1,138,810)
(192,531)
$0 

  The authorized capital stock of the Company consists of 50,000,000 shares of Common Stock, $1.00 par value, 
and 10,000,000 shares of Preferred Stock, $1.00 par value.  With respect to the Common Stock, 26,453,136 shares 
were issued and outstanding; 8,000,000 Preferred Shares were originally issued and 7,604,687 were outstanding 
on December 31, 2017.

  On  September  24,  2003,  the  Company  issued  and  sold  8,000,000  shares  of  its  5.95%  Cumulative  Preferred 
Stock, Series B  in an underwritten offering.  The Preferred Shares were noncallable for the 5 year period ended 
September  24,  2008  and  have  a  liquidation  preference  of  $25.00  per  share  plus  accumulated  and  unpaid  divi-
dends to the date of redemption.  

  On December 10, 2008, the Board of Directors authorized the repurchase of up to 1 million Preferred Shares in 
the open market at prices below $25.00 per share.  This authorization has been renewed annually thereafter.  To 
date, 395,313 shares have been repurchased.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1 6

N O T E S   T O   F I N A N C I A L   S T A T E M E N T S   -   c o n t i n u e d

G e n e r a l   A m e r i c a n   I n v e s t o r s

5.  CAPITAL STOCK AND DIVIDEND DISTRIBUTIONS - (Continued from previous page.)

  The Company allocates distributions from net capital gains and other types of income  proportionately among hold-
ers of shares of Common Stock and Preferred Stock. To the extent that dividends on the shares of Preferred Stock are 
not paid from net capital gains, they will be paid from investment company taxable income, or will represent a return 
of capital.   

  Under  the  Investment  Company  Act  of  1940,  the  Company  is  required  to  maintain  an  asset  coverage  of  at  least 
200%  of  the  Preferred  Stock.  In  addition,  pursuant  to  Moody’s  Investor  Service,  Inc.  Rating  Agency  Guidelines,  the 
Company  is  required  to  maintain  a  certain  discounted  asset  coverage  for  its  portfolio  that  equals  or  exceeds  a  Basic 
Maintenance Amount.  If the Company fails to meet these requirements in the future and does not cure such failure, 
the Company may be required to redeem, in whole or in part, shares of Preferred Stock at a redemption price of $25.00 
per  share  plus  accumulated  and  unpaid  dividends.    In  addition,  failure  to  meet  the  foregoing  asset  coverage  require-
ments  could  restrict  the  Company’s  ability  to  pay  dividends  on  shares  of  Common  Stock  and  could  lead  to  sales  of 
portfolio securities at inopportune times.

  The holders of Preferred Stock have voting rights equivalent to those of the holders of Common Stock (one vote per 
share) and, generally, vote together with the holders of Common Stock as a single class.

  Holders of Preferred Stock will elect two members to the Company’s Board of Directors and the holders of Preferred 
and Common Stock, voting as a single class, will elect the remaining directors. If the Company fails to pay dividends 
on  the  Preferred  Stock  in  an  amount  equal  to  two  full  years’  dividends,  the  holders  of  Preferred  Stock  will  have  the 
right to elect a majority of the directors. In addition, the Investment Company Act of 1940 requires that approval of 
the  holders  of  a  majority  of  any  outstanding  Preferred  Shares,  voting  separately  as  a  class,  would  be  required  to  (a) 
adopt  any  plan  of  reorganization  that  would  adversely  affect  the  Preferred  Stock  and  (b)  take  any  action  requiring  a 
vote  of  security  holders,  including,  among  other  things,  changes  in  the  Company’s  subclassification  as  a  closed-end 
investment company or changes in its fundamental investment policies.

  The Company presents its Preferred Stock, for which its redemption is outside of the Company’s control, outside of 
the net assets applicable to Common Stock in the Statement of Assets and Liabilities.
  Transactions in Common Stock during 2017 and 2016 were as follows:

SHARES 

2017 

2016 

AMOUNT

2017 

2016

Par Value of Shares issued in payment of 
dividends and distributions (shares
issued from treasury) 
Increase in paid-in capital 

Total increase   

Par Value of Shares purchased (at an
   average discount from net asset value
   of 15.7% and 17.7%, respectively) 
Decrease in paid-in capital 

Total decrease 
Net decrease 

1,047,100 

1,073,658 

$1,047,100 
34,109,283 
      35,156,383 

$1,073,658
32,612,362
33,686,020

(1,815,079)  (2,149,240) 

(767,979)  (1,075,582) 

(1,815,079) 
(60,071,456) 
(61,886,535) 
($26,730,152) 

(2,149,240)
(65,842,479)
(67,991,719)
($34,305,699)

  At December 31, 2017, the Company held in its treasury 5,527,736 shares of Common Stock with an aggregate cost
of $180,582,009.

  The  tax  basis  distributions  during  the  year  ended  December  31,  2017  are  as  follows:  ordinary  distributions  of 
$17,329,407 and net capital gains distributions of $80,713,640.  As of December 31, 2017, distributable earnings on a 
tax  basis  included  $16,747,116  from  undistributed  net  capital  gains  and  $580,692,277  from  net  unrealized  apprecia-
tion on investments if realized in future years.  Reclassifications arising from permanent “book/tax” difference reflect 
non-tax  deductible  expenses  during  the  year  ended  December  31,  2017.    As  a  result,  additional  paid-in  capital  was 
decreased by $1,517 and over-distributed net investment income was decreased by $1,517.  As of December 31, 2017, 
the Company had straddle loss deferrals of $131,762.  Net assets were not affected by this reclassification.

6.  OFFICERS' COMPENSATION 

  The aggregate compensation accrued and paid by the Company during the year ended December 31, 2017 to its offi-
cers (identified on page 20) amounted to $6,688,000 of which $1,698,000 was payable as of year end.

7.  BENEFIT PLANS 

  The Company has funded (qualified) and unfunded (supplemental) defined contribution thrift plans that are avail-
able  to  its  employees.    The  aggregate  cost  of  such  plans  for  2017  was  $982,992.    The  qualified  thrift  plan  acquired 
69,658 shares in the open market, sold 26,963 shares in the open market, and distributed to a retired employee 31,908 
shares  of  the  Company’s  Common  Stock  during  the  year  ended  December  31,  2017.    It  held  628,692  shares  of  the 
Company’s Common Stock at December 31, 2017. 

  The Company also has both funded (qualified) and unfunded (supplemental) noncontributory defined benefit pen-
sion plans that cover its employees.  The pension plans provide a defined benefit based on years of service and final 
average salary with an offset for a portion of Social Security covered compensation.  The investment policy of the pen-
sion plan is to invest not less than 80% of its assets, under ordinary conditions, in equity securities and the balance in 
fixed income securities.  The investment strategy is to invest in a portfolio of diversified registered investment funds 
(open-end and exchange traded) and an unregistered partnership.  Open-end funds and the unregistered partnership 
are  valued  at  net  asset  value  based  upon  the  fair  market  value  of  the  underlying  investment  portfolios.    Exchange 
traded funds are valued based upon their closing market price.

 
   
 
 
 
 
 
 
 
 
1 7

N O T E S   T O   F I N A N C I A L   S T A T E M E N T S   -   c o n t i n u e d

G e n e r a l   A m e r i c a n   I n v e s t o r s

7.  BENEFIT PLANS - (Continued from previous page.)

  The  Company  recognizes  the  overfunded  or  underfunded  status  of  a  defined  benefit  postretirement  plan  as  an 
asset  or  liability  in  the  Statement  of  Assets  and  Liabilities  and  recognizes  changes  in  funded  status  in  the  year  in 
which the changes occur through other comprehensive income.

OBLIGATIONS AND FUNDED STATUS OF DEFINED BENEFIT PLANS: 

DECEMBER 31, 2017 (MEASUREMENT DATE) 

CHANGE IN BENEFIT OBLIGATION:
  Benefit obligation at beginning of year 

Service cost 
Interest cost 
  Benefits paid 
  Actuarial (gain)/loss 
  Projected benefit obligation at end of year 
CHANGE IN PLAN ASSETS:

Fair value of plan assets at beginning of year 

  Actual return on plan assets 
  Employer contributions 
  Benefits paid 

Fair value of plan assets at end of year 

FUNDED STATUS AT END OF YEAR 

 QUALIFIED   SUPPLEMENTAL

PLAN 

PLAN 

TOTAL

$16,817,110   
372,091   
686,184   
(878,075)  
1,300,275 
18,297,585   

$5,508,944 
129,810 
220,280 
(320,320) 
312,844 
5,851,558 

$22,326,054
501,901
906,464
(1,198,395)
1,613,119
24,149,143

19,220,423  
4,716,601  
— 
(878,075) 
23,058,949   
$4,761,364   

— 
— 
320,320 
(320,320) 

— 
($5,851,558) 

19,220,423
4,716,601
320,320
(1,198,395)
23,058,949
($1,090,194)

Accumulated benefit obligation at end of year 

$17,589,109   

$5,706,990 

$23,296,099

WEIGHTED-AVERAGE ASSUMPTIONS USED TO DETERMINE OBLIGATION AT YEAR END:
  Discount rate: 3.55%

Salary scale assumption: 4.50% for NHCE* and 2.75% for HCE*

  Mortality: RP-2014 Mortality Table scaled back through 2006/MP-2017 Projection Scale  without collar adjustment

CHANGE IN FUNDED STATUS: 

  Noncurrent benefit asset - qualified plan 
LIABILITIES:
  Current benefit liability - supplemental plan 
  Noncurrent benefit liability - supplemental plan 

BEFORE  ADJUSTMENTS 

AFTER

$2,403,313 

$2,358,051 

$4,761,364

($307,545) 
(5,201,399) 

($3,567) 
(339,047) 

($311,112)
(5,540,446)

AMOUNTS RECOGNIZED IN ACCUMULATED OTHER COMPREHENSIVE INCOME CONSIST OF:
  Net actuarial (gain)/loss 
  Prior service cost 
ACCUMULATED OTHER COMPREHENSIVE INCOME 

$4,621,628 
1,823 
$4,623,451 

($1,986,598) 
(957) 
($1,987,555) 

$2,635,030
866
$2,635,896

WEIGHTED-AVERAGE ASSUMPTIONS TO DETERMINE NET PERIODIC BENEFIT COST DURING YEAR:
  Discount rate: 4.00%
  Expected return on plan assets**: 7.25% for Qualified Plan; N/A for Supplemental Plan

Salary scale assumption: 4.50% for NHCE* and 2.75% for HCE* 

  Mortality: RP-2014 Mortality Table scaled back through 2006/MP-2016 Projection Scale  without collar adjustment

  *NHCE - Non-Highly Compensated Employee; HCE - Highly Compensated Employee.
  **Determined based upon a discount to the long-term average historical performance of the plan.

COMPONENTS OF NET PERIODIC BENEFIT COST:

Service cost 
Interest cost 

  Expected return on plan assets 
  Amortization of: 

  Prior service cost 
  Recognized net actuarial loss 

  Net periodic benefit cost 

  QUALIFIED    SUPPLEMENTAL

PLAN 

     PLAN 

       TOTAL

$372,091 
686,184 
(1,392,161) 

372 
210,607 
($122,907) 

$129,810 
220,280 

— 

585 
54,058 
$404,733 

$501,901
906,464
(1,392,161)

957
264,665
$281,826

  The Company's qualified pension plan owns assets as of December 31, 2017 comprised of $16,876,101 of equity securities 
and $2,195,673 of money market fund assets classified as Level 1 and $3,987,175 of limited partnership interests which are 
not classified by level.

 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
1 8

N O T E S   T O   F I N A N C I A L   S T A T E M E N T S   -   c o n t i n u e d

G e n e r a l   A m e r i c a n   I n v e s t o r s

7.  BENEFIT PLANS - (Continued from previous page.) 

EXPECTED CASH FLOWS 
Expected Company contributions for 2017 
Expected benefit payments:
  2018 
  2019 
  2020 
  2021 
  2022 
  2023-2027 

QUALIFIED PLAN 
— 

$931,283 
953,274 
966,963 
973,967 
981,908 
5,328,059 

SUPPLEMENTAL PLAN 

$311,112 

$311,112 
304,863 
292,597 
279,998 
267,449 
1,637,330 

TOTAL
$311,112

$1,242,395
1,258,137
1,259,560
1,253,965
1,249,357
6,965,389

  The estimated amount that will be amortized from accumulated other comprehensive income into net periodic benefit 
cost in 2018 is $225,116 which is comprised of $224,531 of actuarial loss and $585 of service cost.

8.  OPERATING LEASE COMMITMENT

In 2007, the Company entered into an operating lease agreement for office space which expires in 2018 and provided 
for  aggregate  rental  payments  of  approximately  $10,755,000,  net  of  construction  credits.  The  lease  agreement  contains 
clauses whereby the Company receives free rent for a specified number of months and credit towards construction of of-
fice improvements, and incurs escalations annually relating to operating costs and real property taxes and to annual rent 
charges beginning in 2013. The Company has extended the lease for two months through March 2018. Rental expense 
approximated $1,286,000 for the year ended December 31, 2017. Minimum rental commitments under the operating lease 
are approximately $192,200 in 2018 which includes the cost of extending the lease to March 31, 2018.

In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 
2016-02, Leases, which requires lessees to reassess if a contract is or contains lease agreements and assess the lease classifi-
cation to determine if they should recognize an asset and offsetting liability on the statement of assets and liabilities that 
arises from entering into a lease, including an operating lease.  Existing U.S. GAAP does not require the lessee to record an 
asset and offsetting liability associated with an operating lease.  Generally consistent with existing U.S. GAAP, the annual 
cost  of an operating lease will continue to be reflected as an expense in the statements of operations and changes in net 
assets and disclosure of the terms of a lease will continue to be reported in the footnotes to the financial statements.  ASU 
2016-02 is effective for financial statements issued for fiscal years beginning after December 15, 2018, including interim 
periods within those fiscal years.  Early application is permitted and likely by the Company in conjunction with the expi-
ration of its current operating lease on January 31, 2018 and entrance into a new operating lease which is anticipated to 
be effective in the first quarter of 2018.  This will necessitate reporting an asset and offsetting liability on the statement of 
assets and liabilities of the Company at that time.

  The Company entered into a new operating lease agreement for office space which will expire in 2028 and provide for 
aggregate rental payments of approximately $6,437,500.  The lease agreement contains clauses whereby the Company will 
receive free rent for a specified number of months and credit towards construction of office improvements and incurs es-
calations annually relating to operating costs and real property taxes and to annual rent charges beginning in 2023.  The 
Company has the option to extend the lease for an additional five years at market rates.  Minimum rental commitments 
under this operating lease are approximately:

$104,000  (2 months)
  2018: 
$624,000
  2019: 
$624,000
  2020: 
$624,000
  2021: 
  2022:  
$624,000
  Thereafter:  $3,836,500

 
 
 
     
1 9

R E P O R T   O F   I N D E P E N D E N T   R E G I S T E R E D   P U B L I C   A C C O U N T I N G   F I R M

G e n e r a l   A m e r i c a n   I n v e s t o r s

TO THE BOARD OF DIRECTORS 
AND STOCKHOLDERS OF 
GENERAL AMERICAN INVESTORS COMPANY, INC.

Opinion on the Financial Statements

We  have  audited  the  accompanying  statement  of  assets  and  liabilities  of  General  American 
Investors  Company,  Inc.  (“the  Company”),  including  the  statements  of  investments  and 
options written as of December 31, 2017, and the related statements of operations for the year 
then  ended,  the  statements  of  changes  in  net  assets  for  each  of  the  two  years  in  the  period 
then ended, the financial highlights for each of the five years in the period then ended and the 
related notes (collectively referred to as the “financial statements”). In our opinion, the finan-
cial statements present fairly, in all material respects, the financial position of the Company at 
December 31, 2017, the results of its operations for the year then ended, the changes in its net 
assets for each of the two years in the period then ended and its financial highlights for each of 
the five years in the period then ended, in conformity with U.S. generally accepted accounting 
principles.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsi-
bility is to express an opinion on the Company’s financial statements based on our audits. We 
are  a  public  accounting  firm  registered  with  the  Public  Company  Accounting  Oversight  Board 
(United States) ("PCAOB") and are required to be independent with respect to the Company in 
accordance with the U.S. federal securities laws and the applicable rules and regulations of the 
Securities and Exchange Commission and the PCAOB.

We  conducted  our  audits  in  accordance  with  the  standards  of  the  PCOAB.  Those  standards 
require  that  we  plan  and  perform  the  audit  to  obtain  reasonable  assurance  about  whether 
the  financial  statements  are  free  of  material  misstatement,  whether  due  to  error  or  fraud.  The 
Company is not required to have, nor were we engaged to perform, an audit of the Company’s 
internal  control  over  financial  reporting.  As  part  of  our  audits,  we  are  required  to  obtain  an 
understanding  of  internal  control  over  financial  reporting,  but  not  for  the  purpose  of  express-
ing an opinion on the effectiveness of the Company’s internal control over financial reporting. 
Accordingly, we express no such opinion. 

Our  audits  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the 
financial  statements,  whether  due  to  error  or  fraud,  and  performing  procedures  that  respond 
to  those  risks.  Such  procedures  included  examining,  on  a  test  basis,  evidence  regarding  the 
amounts and disclosures in the financial statements. Our procedures included confirmation of 
securities owned as of December 31, 2017, by correspondence with the custodian and brokers. 
Our  audits  also  included  evaluating  the  accounting  principles  used  and  significant  estimates 
made by management, as well as evaluating the overall presentation of the financial statements. 
We believe that our audits provide a reasonable basis for our opinion.

Ernst & Young LLP
We have served as the Company’s auditor since 1949. 
Philadelphia, PA
February 13, 2018

2 0

O F F I C E R S

G e n e r a l   A m e r i c a n   I n v e s t o r s

NAME (AGE) 
  EMPLOYEE SINCE 
Jeffrey W. Priest (55) 
   2010 

PRINCIPAL OCCUPATION 
  DURING PAST 5 YEARS 
President of the Company  
   since 2012 and Chief Executive 
   Officer since 2013

NAME (AGE) 

EMPLOYEE SINCE 

Sally A. Lynch, Ph.D. (58) 
   1997 

Andrew V. Vindigni (58)  Senior Vice-President of the    
   1988 

   Company since 2006,
   Vice-President 1995-2006   
   securities analyst (financial    
   services and consumer 
   non-durables industries) 

Eugene S. Stark (59)  
   2005 

Craig A. Grassi (49) 
   1991 

Vice-President, Administration 
   of the Company and 
   Principal Financial Officer  
   since 2005, Chief Compliance 
   Officer since 2006

Vice-President of the Company 
   since 2013, Assistant Vice- 
   President 2005-2012 
   securities analyst and 
   information technology

Anang K. Majmudar (43)  
   2012 

Diane G. Radosti (65) 
   1980 

Linda J. Genid (59) 
   1983 

PRINCIPAL OCCUPATION
  DURING PAST 5 YEARS 
Vice-President of the  
   Company since 2006, 
   securities analyst
   (biotechnology industry)

Vice-President of the 
   Company since 2015,
   securities analyst 
   (general industries)

Treasurer of the Company
   since 1990, 
   Principal Accounting
   Officer since 2003

Corporate Secretary of the
  Company effective 2016,
  Assistant Corporate 
  Secretary 2014-2015,
  network administrator

All Officers serve for a term of one year and are elected by the Board of Directors at the time of its annual meeting in April.
The address for each officer is the Company’s office.  All information is as of December 31, 2017.

S E R V I C E   O R G A N I Z A T I O N S  

  COUNSEL

Sullivan & Cromwell LLP

INDEPENDENT AUDITORS
Ernst & Young LLP

  CUSTODIAN

State Street Bank and 
Trust Company

TRANSFER AGENT AND REGISTRAR
  American Stock Transfer & Trust Company, LLC
  6201 15th Avenue
  Brooklyn, NY  11219
  1-800-413-5499
  www.amstock.com

Previous  purchases  of  the  Company’s  Common  and  Preferred  Stock  are  set  forth  in  Note  5,  on  pages  15  and  16.  
Prospective purchases of Common and Preferred Stock may be made at such times, at such prices, in such amounts 
and in such manner as the Board of Directors may deem advisable. 

The policies and procedures used by the Company to determine how to vote proxies relating to portfolio securities 
and the Company’s proxy voting record for the twelve-month period ended June 30, 2017 are available: (1) without 
charge, upon request, by calling us at our toll-free telephone number (1-800-436-8401), (2) on the Company’s website 
at www.generalamericaninvestors.com and (3) on the Securities and Exchange Commission’s website at www.sec.gov. 

In  addition  to  distributing  financial  statements  as  of  the  end  of  each  quarter,  General  American  Investors  files  a 
Quarterly  Schedule  of  Portfolio  Holdings  (Form  N-Q)  with  the  Securities  and  Exchange  Commission  (“SEC”)  as  of 
the end of the first and third calendar quarters.  The Company’s Forms N-Q are available at www.generalamerican-
investors.com  and  on  the  SEC’s  website:  www.sec.gov.    Copies  of  Forms  N-Q  may  also  be  obtained  and  reviewed 
at the SEC’s Public Reference Room in Washington, DC. or through the Company by calling us at 1-800-436-8401.  
Information on the operation of the SEC’s Public Reference Room may be obtained by calling 1-800-SEC-0330.  

On April 13, 2017, the Company submitted a CEO annual certification to the New York Stock Exchange (“NYSE”) on 
which the Company’s principal executive officer certified that he was not aware, as of that date, of any violation by 
the Company of the NYSE’s Corporate Governance listing standards.  In addition, as required by Section 302 of the 
Sarbanes-Oxley Act of 2002 and related SEC rules, the Company’s principal executive and principal financial officer 
made  quarterly  certifications,  included  in  filings  with  the  SEC  on  Forms  N-CSR  and  N-Q  relating  to,  among  other 
things, the Company’s disclosure controls and procedures and internal control over financial reporting, as applicable.

 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
  
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D I R E C T O R S
G e n e r a l   A m e r i c a n   I n v e s t o r s  

  NAME (AGE) 
  DIRECTOR SINCE 

PRINCIPAL OCCUPATION 
DURING PAST 5 YEARS 

INDEPENDENT DIRECTORS

  Arthur G. Altschul, Jr. (53) 

1995 

Founder and Managing Member 
  Diaz & Altschul Capital 
    Management, LLC 
    (investment advisory firm) 
Chairman 
  Overbrook Management Corporation
    (investment advisory firm)
Co-Founder and Chairman
  Kolltan Pharmaceuticals, Inc.
    (pharmaceuticals) (until 2016)

CURRENT DIRECTORSHIPS AND AFFILIATIONS

Child Mind Institute, Director
Delta Opportunity Fund, Ltd., Director
Neurosciences Research Foundation, Trustee
Overbrook Foundation, Director

  Rodney B. Berens (72) 

2007 

Founder, Chairman and Senior Investment  Svarog Capital Advisors, Member of Investment Committee
Strategist 
  Berens Capital Management, LLC 
    (investment advisory firm) 

The Morgan Library and Museum, Life Trustee, Chairman of
  Investment Sub-Committee and Member of Finance, Compensation 
  and Nomination Committees
The Woods Hole Oceanographic Institute, Trustee and Member of
  Investment Committee

  Lewis B. Cullman (99) 

Philanthropist 

1961 

Chess-in-the-Schools, Chairman Emeritus
Metropolitan Museum of Art, Honorary Trustee
Museum of Modern Art, Honorary Trustee
The New York Botanical Garden, Life Trustee
The New York Public Library, Trustee

Chairman of the Board of Company 

Neurosciences Research Foundation, Trustee

Spencer Davidson (75) 
1995 

  Clara E. Del Villar (59) 

2017 

John D. Gordan, III (72) 
1986 

  Betsy F. Gotbaum (79) 

2010 

Strategic Consultant 
Advisor, Strategic Partnerships, 
  Trialogies, Inc. (until 2016) 
    (information technology)
Founder, Chief Executive Officer 
  and Editor-in-Chief,
  Hispanic Post (2011-2016) 
    (digital media)

Attorney
  Beazley USA Services, Inc.
    (insurance)

Executive Director 
  Citizen Union (since 2017) 
    (nonprofit democratic reform  
      organization) 
Consultant 

Sidney R. Knafel (87) 
1994 

Lead Independent Director of Company 
Managing Partner 
  SRK Management Company 
    (investment company) 

  Rose P. Lynch (67) 
  Director since May 2017 

Founder and President 
  Marketing Strategies, LLC 
   (consulting firm) 

  Henry R. Schirmer (53) 

2015 

Chief Financial Officer/Executive 
Vice-President
  Unilever Europe (since 2016)
Chief Financial Officer/Senior 
Vice-President Finance
  Unilever North America (2012-2016)
    (consumer products)

Tribecca Innovation Awards Foundation, Fellow
Women’s Health Symposium, Weill Cornell Medicine, Member 
  of Executive Steering Committee

Center for Community Alternatives, Director
Community Service Society, Trustee
Fisher Center for Alzheimer’s Research Foundation, Trustee
Visiting Nurse Service of New York, Director

Addison Gallery of American Art, Board of Governors
The Frick Collection, Trustee
Phillips Academy, Charter Trustee Emeritus
Radcliffe Institute for Advanced Study, Dean's Council
The Rogosin Institute, Director
Wellesley College, Trustee Emeritus

Steven Madden, Ltd., Director
Concord Academy, Trustee 
Princeton University Varsity Club, Director
Women and Foreign Policy Advisory Council, Council of 
  Foreign Relations, Member

Results for Development Institute, Director

  Raymond S. Troubh (91) 

Financial Consultant 

Diamond Offshore Drilling, Inc., Director

1989 

      INTERESTED DIRECTOR               

Jeffrey W. Priest (55) 
2013 

President and Chief Executive Officer
  of Company

  The Company is a stand-alone fund.  All Directors serve for a term of one year and are elected by Stockholders at the time of the annual
  meeting.  The address for each Director is the Company’s office.  All information is as of December 31, 2017.