# ASC 205-962-S45: Presentation of Financial Statements — Plan Accounting—Defined Contribution Pension Plans — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/962/#sec-45-other-presentation-matters)

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## ASC 205-962-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/205/962/#sec-45-other-presentation-matters)

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#### Format

##### [205-962-S45-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S45-1)

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See paragraph [962-205-S99-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S99-1), Regulation S-X Rule 6A-03, for presentation requirements for statements of financial condition.

##### [205-962-S45-2](https://asc.understandingaccounting.org/asc/205/962/#205-962-S45-2)

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See paragraph [962-205-S99-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S99-1), Regulation S-X Rule 6A-04, for presentation requirements for statements of income and changes in plan equity.