# ASC 210-944-S45: Balance Sheet — Financial Services—Insurance — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/944/#sec-45-other-presentation-matters)

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## ASC 210-944-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/210/944/#sec-45-other-presentation-matters)

SEC content: yes

#### Presentation and Classification

##### [210-944-S45-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S45-1)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03 for the required balance sheet presentation for insurance companies.