{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/942/#sec-45-other-presentation-matters","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":"210","topic_title":"Balance Sheet","subtopic":"210-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Items Required to Be Presented on the Face of the Balance Sheet or in the Notes Thereto","paragraphs":[{"citation":"210-942-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F18BE2CF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03, for rules on items required to be presented on the face of the balance sheet or in the related financial statement footnotes. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03, for rules on items required to be presented on the face of the balance sheet or in the related financial statement footnotes.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c5358314701bed09d77ea4cd4a0b9ea24777aaaf928dfd8206d7bcd0ab934c0","downloaded_from":"2026-09-09T23:00:44.379Z","last_downloaded_at":"2026-09-09T23:00:44.379Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477657","source_sha256":"4ca1f97c8f4b85de1933ccadc0c350f6679961c31d3f9461e96d55b4b1778b74"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25dfa2421bd9fc16011ec3a8fe107d47f66e7abd143320b8a3be26890d6a5cfc","downloaded_from":"2026-09-09T23:00:44.379Z","last_downloaded_at":"2026-09-09T23:00:44.379Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477657","source_sha256":"4ca1f97c8f4b85de1933ccadc0c350f6679961c31d3f9461e96d55b4b1778b74"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72489218285e15f1d5fbdbd46ee48d4abb2b71073144245aee77329f8af27f0f","downloaded_from":"2026-09-09T23:00:44.379Z","last_downloaded_at":"2026-09-09T23:00:44.379Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477657","source_sha256":"4ca1f97c8f4b85de1933ccadc0c350f6679961c31d3f9461e96d55b4b1778b74"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72489218285e15f1d5fbdbd46ee48d4abb2b71073144245aee77329f8af27f0f","downloaded_from":"2026-09-09T23:00:44.379Z","last_downloaded_at":"2026-09-09T23:00:44.379Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477657","source_sha256":"4ca1f97c8f4b85de1933ccadc0c350f6679961c31d3f9461e96d55b4b1778b74"}}