# ASC 205-946-S45: Presentation of Financial Statements — Financial Services—Investment Companies — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/946/#sec-45-other-presentation-matters)

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## ASC 205-946-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/205/946/#sec-45-other-presentation-matters)

SEC content: yes

#### Content of Financial Statements

##### [205-946-S45-1](https://asc.understandingaccounting.org/asc/205/946/#205-946-S45-1)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(a), for requirements pertaining to the content of the financial statements.

#### Consolidated and Combined Financial Statements

##### [205-946-S45-2](https://asc.understandingaccounting.org/asc/205/946/#205-946-S45-2)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(c), for requirements pertaining to consolidated and combined statements.

#### Series Companies

##### [205-946-S45-3](https://asc.understandingaccounting.org/asc/205/946/#205-946-S45-3)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(j), for requirements pertaining to series companies.

#### Inapplicable Captions

##### [205-946-S45-4](https://asc.understandingaccounting.org/asc/205/946/#205-946-S45-4)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(l), for circumstances in which it is permissible to omit certain captions or items.

#### Required Schedules

##### [205-946-S45-5](https://asc.understandingaccounting.org/asc/205/946/#205-946-S45-5)

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See paragraph [946-205-S99-1](https://asc.understandingaccounting.org/asc/205/946/#205-946-S99-1), Regulation S-X Rule 6-10, for requirements pertaining to the presentation of schedules.