{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/946/#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":"210-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Certificate Reserves","paragraphs":[{"citation":"210-946-S45-1","para":"S45-1","html":"See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(k), for the required presentation for certificate reserves. See paragraph 946-210-S99-1, Regulation S-X Rule 6-04, for the required balance sheet presentation for registered investment companies. See paragraph 946-210-S99-2, Regulation S-X Rule 6-05, for the required statement of net asset presentation. See paragraph 946-210-S99-3, Regulation S-X Rule 6-06, for the required balance sheet presentation for issuers of face-amount certificates.