# ASC 210-942-S45: Balance Sheet — Financial Services—Depository and Lending — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/942/#sec-45-other-presentation-matters)

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## ASC 210-942-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/210/942/#sec-45-other-presentation-matters)

SEC content: yes

#### Items Required to Be Presented on the Face of the Balance Sheet or in the Notes Thereto

##### [210-942-S45-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S45-1)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-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.