{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/942/#sec-99-sec-materials","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":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"210-942-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 9-03, Balance Sheets (17 CFR 210.9-03). <ul class=\"ul simple\" id=\"d3e534804-122878__GUID-39D3BA53-1C47-468B-86E4-C8376306D3ED\"><li class=\"li\" id=\"d3e534804-122878__SL6329305-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCC359-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or in the notes thereto. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329306-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCC4D5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">ASSETS </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329307-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCC5EE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">1. Cash and due from banks. The amounts in this caption should include all noninterest bearing deposits with other banks. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-1AA65770-EF2C-4924-89B9-60F8A8460A1D\"><li class=\"li\" id=\"d3e534804-122878__SL6329308-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCC6DA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Any withdrawal and usage restrictions (including requirements of the Federal Reserve to maintain certain average reserve balances) or compensating balance requirements should be disclosed (see § 210.5-02-1). </span></span></div></li></ul></li><li class=\"li\" id=\"d3e534804-122878__SL6329309-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCC807-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">2. Interest-bearing deposits in other banks. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329310-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCC934-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">3. Federal funds sold and securities purchased under resale agreements or similar arrangements. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329311-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCCA6D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">4. Trading account assets. Include securities or any other investments held for trading purposes only. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329312-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCCB81-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">5. Other short-term investments. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329313-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCCC80-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">6. Investment securities. Include securities held for investment only. Disclose the aggregate book value of investment securities; show on the balance sheet the aggregate market value at the balance sheet date. The aggregate amounts should include securities pledged, loaned or sold under repurchase agreements and similar arrangements; borrowed securities and securities purchased under resale agreements or similar arrangements should be excluded. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329318-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCCE3C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">7. Loans. Disclose separately (1) total loans, (2) the related allowance for losses and (3) unearned income. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-08D33011-ACDC-4DCD-AE15-61155ACEFA19\"><li class=\"li\" id=\"d3e534804-122878__SL6329319-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCCF71-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a)-(d) [Reserved]</span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329330-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD085-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(e)(1)(i) As of each balance sheet date, disclose in a note the aggregate dollar amount of loans (exclusive of loans to any such persons which in the aggregate do not exceed $60,000 during the latest year) made by the registrant or any of its subsidiaries to directors, <a href=\"/glossary/e/#executive-officers\" class=\"term\" title=\"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(e)(4), for the definition of executive officers for the purpose of Regulation S-X Rule 9-03.\"><span>executive officers</span></a>, or principal holders of equity securities (§ 210.1-02) of the registrant or any of its significant subsidiaries (§ 210.1-02), or to any <a href=\"/glossary/a/#associate\" class=\"term\" title=\"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(e)(4), for the definition of associate for the purpose of Regulation S-X Rule 9-03.\"><span>associate</span></a> of such persons. For the latest fiscal year, an analysis of activity with respect to such aggregate loans to related parties should be provided. The analysis should include the aggregate amount at the beginning of the period, new loans, repayments, and other changes. (Other changes, if significant, should be explained.) </span></span></div><ul class=\"ul\" id=\"d3e534804-122878__GUID-59A493F5-9A8E-4F7E-A57E-7E94C50B6375\"><li class=\"li\" id=\"d3e534804-122878__SL6329331-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD1CA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(ii) This disclosure need not be furnished when the aggregate amount of such loans at the balance sheet date (or with respect to the latest fiscal year, the maximum amount outstanding during the period) does not exceed 5 percent of stockholders equity at the balance sheet date. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329332-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD2EC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) If a significant portion of the aggregate amount of loans outstanding at the end of the fiscal year disclosed pursuant to (e)(1)(i) above relates to loans that are disclosed as past due, nonaccrual, or troubled debt restructurings in the consolidated financial statements, so state and disclose the aggregate amounts of such loans along with such other information necessary to an understanding of the effects of the transactions on the financial statements. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329333-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD3ED-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) Notwithstanding the aggregate disclosure called for by paragraph (e)(1) of this section, if any loans were not made in the <a href=\"/glossary/o/#ordinary-course-of-business\" class=\"term\" title=\"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(e)(4), for the definition of ordinary course of business for the purpose of Regulation S-X Rule 9-03.\"><span>ordinary course of business</span></a> during any period for which a statement of comprehensive income is required to be filed, provide an appropriate description of each such loan. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329334-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD4F0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(4) Definition of terms. For purposes of this rule, the following definitions shall apply: </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-ECEEB4EB-A8B6-4EAC-AC95-77A6D9E531D3\"><li class=\"li\" id=\"d3e534804-122878__SL6329335-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD5E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Associate means (i) a corporation, venture or organization of which such person is a general partner or is, directly or indirectly, the beneficial owner of 10 percent or more of any class of equity securities; (ii) any trust or other estate in which such person has a substantial beneficial interest or for which such person serves as trustee or in a similar capacity and (iii) any member of the <a href=\"/glossary/i/#immediate-family\" class=\"term\" title=\"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(e)(4), for the definition of immediate family for the purpose of Regulation S-X Rule 9-03.\"><span>immediate family</span></a> of any of the foregoing persons. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329336-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD6D7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Executive officers means the president, any vice president in charge of a principal business unit, division or function (such as loans, investments, operations, administration or finance), and any other officer or person who performs similar policymaking functions. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329337-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD7D2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Immediate Family means such person's spouse; parents; children; siblings; mothers and fathers-in-law; sons and daughters-in-law; and brothers and sisters-in-law. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329338-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD8BE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Ordinary course of business means those loans which were made on substantially the same terms, including interest rate and collateral, as those prevailing at the same time for comparable transactions with unrelated persons and did not involve more than the normal risk of collectibility or present other unfavorable features. </span></span></div></li></ul></li></ul></li></ul></li><li class=\"li\" id=\"d3e534804-122878__SL6329339-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCD9AF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">8. Premises and equipment. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329340-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCDA7F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">9. Due from customers on acceptances. Include amounts receivable from customers on unmatured drafts and bills of exchange that have been accepted by a bank subsidiary or by other banks for the account of a subsidiary and that are outstanding—that is, not held by a subsidiary bank, on the reporting date. (If held by a bank subsidiary, they should be reported as \"loans\" under § 210.9-03.7.) </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329341-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCDB62-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">10. Other assets. Disclose separately on the balance sheet or in a note thereto any of the following assets or any other asset the amount of which exceeds thirty percent of stockholders' equity. The remaining assets may be shown as one amount. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-84E52927-A13A-4A5A-AEC2-27F0339E4E3E\"><li class=\"li\" id=\"d3e534804-122878__SL6329342-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCDC4C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) Goodwill. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329343-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCDD33-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) Other intangible assets (net of amortization). </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329344-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCDE59-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) Investments in and indebtedness of affiliates and other persons. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329345-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCDF80-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(4) Other real estate. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-05C94399-ECD1-4519-BEF0-226E3E2A48C7\"><li class=\"li\" id=\"d3e534804-122878__SL6329346-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE083-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Disclose in a note the basis at which other real estate is carried. A reduction to fair market value from the carrying value of the related loan at the time of acquisition shall be accounted for as a loan loss. Any allowance for losses on other real estate which has been established subsequent to acquisition should be deducted from other real estate. For each period for which a statement of comprehensive income is required, disclosures should be made in a note as to the changes in the allowances, including balance at beginning and end of period, provision charged to income, and losses charged to the allowance. </span></span></div></li></ul></li></ul></li><li class=\"li\" id=\"d3e534804-122878__SL6329347-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE174-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">11. Total assets. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329348-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE281-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">LIABILITIES AND STOCKHOLDERS' EQUITY </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329349-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE390-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Liabilities </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329350-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE4AF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">12. Deposits. Disclose separately the amounts of noninterest bearing deposits and interest bearing deposits. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-84651E9F-01FD-45F9-AEF8-6FEE3F72B484\"><li class=\"li\" id=\"d3e534804-122878__SL6592220-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE5B1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) The amount of noninterest bearing deposits and interest bearing deposits in foreign banking offices must be presented if the disclosure provided by §210.9-05 is required. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e534804-122878__SL6329352-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE6A0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">13. Short-term borrowing. Disclosure separately on the balance sheet or in a note, amounts payable for </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-5A57706F-974F-47E1-87F8-178579073E25\"><li class=\"li\" id=\"d3e534804-122878__SL6329353-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE795-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) Federal funds purchased and securities sold under agreements to repurchase; </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329354-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE87C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) commercial paper, and </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329355-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCE991-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) other short-term borrowings. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-27E9B399-1453-4DDF-95AE-938FBAF7486C\"><li class=\"li\" id=\"d3e534804-122878__SL6329356-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCEA77-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) Disclose any unused lines of credit for short-term financing: (§ 210.5-02.19(b)). </span></span></div></li></ul></li></ul></li><li class=\"li\" id=\"d3e534804-122878__SL6329357-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCEB5C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">14. Bank acceptances outstanding. Disclose the aggregate of unmatured drafts and bills of exchange accepted by a bank subsidiary, or by some other bank as its agent, less the amount of such acceptances acquired by the bank subsidiary through discount or purchase. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329358-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCEC6A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">15. Other liabilities. Disclose separately on the balance sheet or in a note any of the following liabilities or any other items which are individually in excess of thirty percent of stockholders' equity (except that amounts in excess of 5 percent of stockholders' equity should be disclosed with respect to item (4)). The remaining items may be shown as one amount. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-2ACAE52B-3D72-4F30-9347-F439E714915B\"><li class=\"li\" id=\"d3e534804-122878__SL6329359-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCED44-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) Income taxes payable. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329360-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCEE24-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) Deferred income taxes. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329361-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCEF04-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) Indebtedness to affiliates and other persons the investments in which are accounted for by the equity method. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329362-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCEFDD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(4) Indebtedness to directors, executive officers, and principal holders of equity securities of the registrant or any of its significant subsidiaries (the guidance in § 210.9-03.7(e) shall be used to identify related parties for purposes of this disclosure). </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329363-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF0B1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(5) Accounts payable and accrued expenses. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e534804-122878__SL6329364-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF183-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">16. Long-term debt. Disclose in a note the information required by § 210.5-02.22. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329365-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF254-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">17. Commitments and contingent liabilities. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329367-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF31A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Redeemable Preferred Stocks. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329368-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF3D2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">18. Preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer. See § 210.5-02.27. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329369-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF529-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Non-redeemable Preferred Stocks. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329370-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF60C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">19. Preferred stocks which are not redeemable or are redeemable solely at the option of the issuer. See § 210.5-02.28. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329371-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF712-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Common Stocks. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329372-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF7EE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">20. Common stocks. See § 210.5-02.29. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329373-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF8EE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Other Stockholders' Equity. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329374-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCF9BB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">21. Other stockholders' equity. See § 210.5-02.30. </span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6882539-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCFA66-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Noncontrolling Interests</span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329366-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCFB1B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">22. Noncontrolling interests in consolidated subsidiaries. The disclosure requirements of §210.5-02.31 shall be followed.</span></span></div></li><li class=\"li\" id=\"d3e534804-122878__SL6329375-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCFBCC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">23. Total liabilities and equity. </span></span></div><ul class=\"ul simple\" id=\"d3e534804-122878__GUID-9E789402-2E3D-42FB-B52F-5ACF745FE7CC\"><li class=\"li\" id=\"d3e534804-122878__SL6329377-122878\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F1DCFC8E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[48 FR 11107, Mar. 16, 1983, as amended at 48 FR 37612, Aug. 19, 1983; 50 FR 25215, June 18, 1985; 74 FR 18616, Apr. 23, 2009; 83 FR 50205 Oct. 4, 2018; 85 FR 66140, Oct. 16, 2020]</span></span></div></li></ul></li></ul></div></div>","snippet":"The following is the text of Regulation S-X Rule 9-03, Balance Sheets (17 CFR 210.9-03).\nThe purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:748c1736e813a391c24f72bb035e165b665cc480f612fbb6873fe0dcdb95228b","downloaded_from":"2026-09-09T23:00:53.507Z","last_downloaded_at":"2026-09-09T23:00:53.507Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478546","source_sha256":"d6e6664a6006687c67bb45cac9698a8b724c9c7ed4552f3fabda698d812feb00"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8cde8f646202ff4ad88da2c626d66e88aeb177c183e14ba5c69fe100fd7da30","downloaded_from":"2026-09-09T23:00:53.507Z","last_downloaded_at":"2026-09-09T23:00:53.507Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478546","source_sha256":"d6e6664a6006687c67bb45cac9698a8b724c9c7ed4552f3fabda698d812feb00"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:534dfec519198012956015ee4db7e44d5b13d44cba10a75262dedfcd3577352e","downloaded_from":"2026-09-09T23:00:53.507Z","last_downloaded_at":"2026-09-09T23:00:53.507Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478546","source_sha256":"d6e6664a6006687c67bb45cac9698a8b724c9c7ed4552f3fabda698d812feb00"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:534dfec519198012956015ee4db7e44d5b13d44cba10a75262dedfcd3577352e","downloaded_from":"2026-09-09T23:00:53.507Z","last_downloaded_at":"2026-09-09T23:00:53.507Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478546","source_sha256":"d6e6664a6006687c67bb45cac9698a8b724c9c7ed4552f3fabda698d812feb00"}}