{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/965/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-965","subtopic_title":"Plan Accounting—Health and Welfare Benefit Plans","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Comprehensive Income","paragraphs":[{"citation":"205-965-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_21B3CB8E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For reporting requirements related to comprehensive income of a health and welfare benefit plan, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/220/10/#220-10-15-2\" class=\"xref\">220-10-15-2 through 15-3</a></div>. </span></span> </div> </div>","snippet":"For reporting requirements related to comprehensive income of a health and welfare benefit plan, see paragraphs 220-10-15-2 through 15-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:410051c8e5ac4b78e0fa384e23428fe1ef49968151debbdb0b2a76ddf5367a04","downloaded_from":"2026-09-09T22:58:00.033Z","last_downloaded_at":"2026-09-09T22:58:00.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478228","source_sha256":"5efaf0b59450258401ecb84b40247b15b03372a28576d80602ba04eea3b1fd7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de1ef19ae09621ca9b37bb029b56540107458a62175a96daca935e00da4fa5b8","downloaded_from":"2026-09-09T22:58:00.033Z","last_downloaded_at":"2026-09-09T22:58:00.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478228","source_sha256":"5efaf0b59450258401ecb84b40247b15b03372a28576d80602ba04eea3b1fd7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b686284d4345dd8d2c5fdad61ee6841636f728563af086fca3970944d03b682","downloaded_from":"2026-09-09T22:58:00.033Z","last_downloaded_at":"2026-09-09T22:58:00.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478228","source_sha256":"5efaf0b59450258401ecb84b40247b15b03372a28576d80602ba04eea3b1fd7c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b686284d4345dd8d2c5fdad61ee6841636f728563af086fca3970944d03b682","downloaded_from":"2026-09-09T22:58:00.033Z","last_downloaded_at":"2026-09-09T22:58:00.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478228","source_sha256":"5efaf0b59450258401ecb84b40247b15b03372a28576d80602ba04eea3b1fd7c"}}