# ASC 210-942: Balance Sheet — Financial Services—Depository and Lending Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/210/942/) 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): 2026-09-09T23:00:23.086Z to 2026-09-09T23:00:53.507Z Record version: sha256:6f2c538fddd470d106abe4901a47757fcf24cf1be76154bf7289198128a87f78 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942: Balance Sheet — Financial Services—Depository and Lending ### Machine-generated study aids ```json { "summary": "This Subtopic governs how depository and lending institutions offset and combine amounts on the balance sheet. Its core rules: unearned premiums and unpaid claims on credit life and credit accident and health insurance issued to finance customers are deducted from finance receivables in consolidation (or the net amount presented with adequate note disclosure), while unpaid claims on property and level term life insurance—and credit coverage on receivables owned by unrelated entities—must be presented as liabilities. Reciprocal balances with another financial institution are offset only if they will be offset in the process of collection or payment, and restrictions on cash balances must be disclosed.", "key_points": [ "Unearned premiums and unpaid claims on credit life and credit accident and health policies issued to finance customers are intra-entity in substance and shall be deducted from finance receivables in the consolidated balance sheet (210-942-45-1).", "Alternatively, only net finance receivables may be presented if the notes sufficiently disclose unearned premiums, unpaid claims, and the allowance for losses (210-942-45-1).", "Credit life and accident and health amounts relating to receivables that are assets of unrelated entities shall not be offset and shall be presented as liabilities (210-942-45-1; 210-942-45-2).", "Unpaid claims for property insurance and level term life insurance shall not be offset against related finance receivables because finance companies generally do not receive substantially all proceeds of such claims (210-942-45-2).", "Reciprocal account balances with a financial institution shall be offset if they will be offset in the process of collection or payment; overdrafts are reclassified as liabilities unless other accounts at the same institution are available for offset (210-942-45-3A).", "Material deposits in other institutions shall be presented as a separate amount on the balance sheet (210-942-45-4).", "Restrictions on the use or availability of cash balances—e.g., Federal Reserve Bank or FHLB reserve deposits and formal compensating balance agreements—shall be disclosed in the notes (210-942-50-1)." ], "categories": [ "Presentation", "Industry-specific", "Disclosure", "Financial statement presentation" ], "audience_level": "intermediate", "student_note": "The recurring trap is assuming all insurance-related balances can be netted against finance receivables: offsetting is permitted only where the entity effectively receives substantially all the claim proceeds (credit life and credit A&H on its own receivables), not for property or level term life insurance or coverage on receivables held by unrelated parties. Also remember overdrafts on reciprocal accounts flip to liabilities absent other offsettable accounts at the same institution.", "related_topics": [ "210-20", "942-10", "942-405", "944", "230-10" ], "key_concepts": [ "offsetting", "finance receivables", "unearned premiums", "unpaid claims", "credit life insurance", "reciprocal balances", "compensating balances", "restricted cash" ] } ``` Source downloaded (UTC): 2026-09-09T23:00:23.086Z to 2026-09-09T23:00:23.086Z Record version: sha256:6848698af7b30bff4b4a39eda7624dfc7d46a1d3aba08d97dd041230369b9ab3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/210/942/#00-status) SEC content: no ##### [210-942-00-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:23.086Z to 2026-09-09T23:00:23.086Z Record version: sha256:7f7b0d6e4428dac1f14397f5adb2307d0dfb7fead2325b4de5ea33979d3b98f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
942-210-45-3AmendedAccounting Standards Update No. 2018-0907/16/2018
942-210-45-3AAddedMaintenance Update 2017-21 (PDF)12/22/2017
942-210-50-1AddedMaintenance Update 2017-21 (PDF)12/22/2017
Source downloaded (UTC): 2026-09-09T23:00:24.905Z to 2026-09-09T23:00:24.905Z Record version: sha256:6da2c59f52dc8900d732efd581dd71928008623ed16516451e74724e9c18cc13 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/210/942/#05-overview-and-background) SEC content: no ##### [210-942-05-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:24.905Z to 2026-09-09T23:00:24.905Z Record version: sha256:939f233c644802a8860e236a2d22d1b3952b50c3427968f8edc8c97977e64706 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic provides guidance on the offsetting and combining of amounts in the balance sheet of a financial institution. Source downloaded (UTC): 2026-09-09T23:00:26.767Z to 2026-09-09T23:00:26.767Z Record version: sha256:65126ef000dd0ad715cd9d668607f98e8b5e213988c6ebcb597d1a0c6a67532d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/210/942/#15-scope-and-scope-exceptions) SEC content: no #### Overall Guidance ##### [210-942-15-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:26.767Z to 2026-09-09T23:00:26.767Z Record version: sha256:fb7f7588fa92964725ef59de089635e13d9e3c6242a40b0539430a3d073a9415 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15. Source downloaded (UTC): 2026-09-09T23:00:30.261Z to 2026-09-09T23:00:30.261Z Record version: sha256:a87b4fd077bf111f677d11c9376291ba29a1bfa0cf1c00abb04527a84630085c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/210/942/#45-other-presentation-matters) SEC content: no #### Offsetting Amounts in the Balance Sheet ##### [210-942-45-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:30.261Z to 2026-09-09T23:00:30.261Z Record version: sha256:99a37cf972ad590aa8392b85e396c766d7da69e923545f2162ef4bae49029b2f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Unearned premiums and unpaid claims on certain insurance coverage issued to finance customers by a subsidiary may represent intra-entity items because premiums are added to the consumer loan account, which is in turn classified as a receivable until paid, and most or all of the payments on claims are applied to reduce the related finance receivables. Therefore, unearned premiums and unpaid claims on certain credit life and credit accident and health insurance policies issued to finance customers shall be deducted from finance receivables in the consolidated balance sheet. Alternatively, the balance sheet may present only the net finance receivables if the notes to the financial statements contain sufficient disclosure of unearned premiums and unpaid claims and the allowance for losses. Unearned premiums and unpaid claims for credit life and accident and health coverage shall not be applied in consolidation against related finance receivables for which the related receivables are assets of unrelated entities. In those circumstances, such amounts shall be presented as liabilities. ##### [210-942-45-2](https://asc.understandingaccounting.org/asc/210/942/#210-942-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:30.261Z to 2026-09-09T23:00:30.261Z Record version: sha256:1287346599215a3e973a1e4a594c0d693c4c490985d217674c3402f037adda1a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. In the consolidated financial statements, unpaid claims for property insurance and level term life insurance shall not be offset against related finance receivables because finance companies generally do not receive substantially all proceeds of such claims. That prohibition also applies to credit life and accident and health coverage written on policies for which the related receivables are assets of unrelated entities. In those circumstances, such amounts shall be presented as liabilities. ##### [210-942-45-3](https://asc.understandingaccounting.org/asc/210/942/#210-942-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:30.261Z to 2026-09-09T23:00:30.261Z Record version: sha256:40e1aecbedeb5897246429b805ad1890dbebd35343a4ecb1c4011a7c753c59e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. See Section 210-20-45 for guidance on offsetting. ##### [210-942-45-3A](https://asc.understandingaccounting.org/asc/210/942/#210-942-45-3A) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:30.261Z to 2026-09-09T23:00:30.261Z Record version: sha256:2f18a9f48233f6c7c481ef936d5b9c439f1b8207df6d78e46b3c7bdb581d2c6a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A financial institution that accepts deposits may have balances due from the same financial institution from which it has accepted a deposit, also called reciprocal balances. Reciprocal account balances shall be offset if they will be offset in the process of collection or payment. Overdrafts of such accounts shall be reclassified as liabilities, unless the financial institution has other accounts at the same financial institution against which such overdrafts can be offset. #### Other ##### [210-942-45-4](https://asc.understandingaccounting.org/asc/210/942/#210-942-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:30.261Z to 2026-09-09T23:00:30.261Z Record version: sha256:5065e86992d71ee7fa0de806428a097c6a5ecdbbb19b03d07f082c66a9e96b55 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If deposits in other institutions are material, then deposits shall be presented as a separate amount in the balance sheet. Source downloaded (UTC): 2026-09-09T23:00:33.463Z to 2026-09-09T23:00:33.463Z Record version: sha256:8c376322e82c242c7a6be1b43ab2ed4be7f23eb3465a39da6a7c58449dbaf659 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/210/942/#50-disclosure) SEC content: no #### Cash Restrictions ##### [210-942-50-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:33.463Z to 2026-09-09T23:00:33.463Z Record version: sha256:28bbfa346875b43b45705ca26f0e958ce9bbc2dd293798364f1b0decd8038755 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Restrictions on the use or availability of certain cash balances, such as deposits with a Federal Reserve Bank, Federal Home Loan Bank, or correspondent financial institutions to meet reserve requirements or deposits under formal compensating balance agreements, shall be disclosed in the notes to the financial statements. Source downloaded (UTC): 2026-09-09T23:00:39.680Z to 2026-09-09T23:00:39.680Z Record version: sha256:d14c05e401a1fc37066bcabca8f190c1a6a559ba37310228ad43c7f03526a174 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/210/942/#sec-00-status) SEC content: yes ##### [210-942-S00-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:39.680Z to 2026-09-09T23:00:39.680Z Record version: sha256:c514cafcb68402a1651e96b60cec4919eded8a2486e9e819cde9972e141cf11a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
942-210-S99-1AmendedAccounting Standards Update No. 2021-0608/09/2021
942-210-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019
942-210-S99-1AmendedAccounting Standards Update No. 2009-0709/15/2009
942-210-S99-1AmendedAccounting Standards Update No. 2010-2108/02/2010
Source downloaded (UTC): 2026-09-09T23:00:44.379Z to 2026-09-09T23:00:44.379Z Record version: sha256:72489218285e15f1d5fbdbd46ee48d4abb2b71073144245aee77329f8af27f0f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## 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) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:44.379Z to 2026-09-09T23:00:44.379Z Record version: sha256:4c5358314701bed09d77ea4cd4a0b9ea24777aaaf928dfd8206d7bcd0ab934c0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. Source downloaded (UTC): 2026-09-09T23:00:47.954Z to 2026-09-09T23:00:47.954Z Record version: sha256:4b7b720886e58cced85c06f894611c50baf4353d7ce90732e0b4c591a5a0dfb3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/210/942/#sec-50-disclosure) SEC content: yes #### Items Required to Be Disclosed in Financial Statement Footnotes ##### [210-942-S50-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:47.954Z to 2026-09-09T23:00:47.954Z Record version: sha256:be6f4f8fc2e4fcdc45a55c3c56fd6de29e8591b82b5757c022c16b8094a06eb2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 disclosed in the financial statement footnotes. Source downloaded (UTC): 2026-09-09T23:00:53.507Z to 2026-09-09T23:00:53.507Z Record version: sha256:534dfec519198012956015ee4db7e44d5b13d44cba10a75262dedfcd3577352e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-942-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/210/942/#sec-99-sec-materials) SEC content: yes #### SEC Rules, Regulations, and Interpretations ##### [210-942-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:00:53.507Z to 2026-09-09T23:00:53.507Z Record version: sha256:748c1736e813a391c24f72bb035e165b665cc480f612fbb6873fe0dcdb95228b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following is the text of Regulation S-X Rule 9-03, Balance Sheets (17 CFR 210.9-03). - 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. - ASSETS - 1\. Cash and due from banks. The amounts in this caption should include all noninterest bearing deposits with other banks. - (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). - 2\. Interest-bearing deposits in other banks. - 3\. Federal funds sold and securities purchased under resale agreements or similar arrangements. - 4\. Trading account assets. Include securities or any other investments held for trading purposes only. - 5\. Other short-term investments. - 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. - 7\. Loans. Disclose separately (1) total loans, (2) the related allowance for losses and (3) unearned income. - (a)-(d) \[Reserved\] - (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, [executive officers](https://asc.understandingaccounting.org/glossary/e/#executive-officers "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."), or principal holders of equity securities (§ 210.1-02) of the registrant or any of its significant subsidiaries (§ 210.1-02), or to any [associate](https://asc.understandingaccounting.org/glossary/a/#associate "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.") 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.) - (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. - (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. - (3) Notwithstanding the aggregate disclosure called for by paragraph (e)(1) of this section, if any loans were not made in the [ordinary course of business](https://asc.understandingaccounting.org/glossary/o/#ordinary-course-of-business "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.") during any period for which a statement of comprehensive income is required to be filed, provide an appropriate description of each such loan. - (4) Definition of terms. For purposes of this rule, the following definitions shall apply: - 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 [immediate family](https://asc.understandingaccounting.org/glossary/i/#immediate-family "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.") of any of the foregoing persons. - 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. - 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. - 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. - 8\. Premises and equipment. - 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.) - 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. - (1) Goodwill. - (2) Other intangible assets (net of amortization). - (3) Investments in and indebtedness of affiliates and other persons. - (4) Other real estate. - (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. - 11\. Total assets. - LIABILITIES AND STOCKHOLDERS' EQUITY - Liabilities - 12\. Deposits. Disclose separately the amounts of noninterest bearing deposits and interest bearing deposits. - (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. - 13\. Short-term borrowing. Disclosure separately on the balance sheet or in a note, amounts payable for - (1) Federal funds purchased and securities sold under agreements to repurchase; - (2) commercial paper, and - (3) other short-term borrowings. - (a) Disclose any unused lines of credit for short-term financing: (§ 210.5-02.19(b)). - 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. - 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. - (1) Income taxes payable. - (2) Deferred income taxes. - (3) Indebtedness to affiliates and other persons the investments in which are accounted for by the equity method. - (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). - (5) Accounts payable and accrued expenses. - 16\. Long-term debt. Disclose in a note the information required by § 210.5-02.22. - 17\. Commitments and contingent liabilities. - Redeemable Preferred Stocks. - 18\. Preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer. See § 210.5-02.27. - Non-redeemable Preferred Stocks. - 19\. Preferred stocks which are not redeemable or are redeemable solely at the option of the issuer. See § 210.5-02.28. - Common Stocks. - 20\. Common stocks. See § 210.5-02.29. - Other Stockholders' Equity. - 21\. Other stockholders' equity. See § 210.5-02.30. - Noncontrolling Interests - 22\. Noncontrolling interests in consolidated subsidiaries. The disclosure requirements of §210.5-02.31 shall be followed. - 23\. Total liabilities and equity. - \[48 FR 11107, Mar. 16, 1983, as amended at 48 FR 37612, Aug. 19, 1983; 50 FR 25215, June 18, 1985; 74 FR 18616, Apr. 23, 2009; 83 FR 50205 Oct. 4, 2018; 85 FR 66140, Oct. 16, 2020\]