# ASC 205-965-60: Presentation of Financial Statements — Plan Accounting—Health and Welfare Benefit Plans — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/965/#60-relationships)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T22:58:00.033Z to 2026-09-09T22:58:00.033Z

Record version: sha256:8b686284d4345dd8d2c5fdad61ee6841636f728563af086fca3970944d03b682

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 205-965-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/205/965/#60-relationships)

SEC content: no

#### Comprehensive Income

##### [205-965-60-1](https://asc.understandingaccounting.org/asc/205/965/#205-965-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:58:00.033Z to 2026-09-09T22:58:00.033Z

Record version: sha256:410051c8e5ac4b78e0fa384e23428fe1ef49968151debbdb0b2a76ddf5367a04

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For reporting requirements related to comprehensive income of a health and welfare benefit plan, see paragraphs

[220-10-15-2 through 15-3](https://asc.understandingaccounting.org/asc/220/10/#220-10-15-2)

.