# ASC 210-946-S45: Balance Sheet — Financial Services—Investment Companies — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/946/#sec-45-other-presentation-matters)

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## ASC 210-946-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/210/946/#sec-45-other-presentation-matters)

SEC content: yes

#### Certificate Reserves

##### [210-946-S45-1](https://asc.understandingaccounting.org/asc/210/946/#210-946-S45-1)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(k), for the required presentation for certificate reserves.

#### Balance Sheet Format

##### [210-946-S45-2](https://asc.understandingaccounting.org/asc/210/946/#210-946-S45-2)

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See paragraph [946-210-S99-1](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-1), Regulation S-X Rule 6-04, for the required balance sheet presentation for registered investment companies.

#### Statements of Net Assets Format

##### [210-946-S45-3](https://asc.understandingaccounting.org/asc/210/946/#210-946-S45-3)

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See paragraph [946-210-S99-2](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-2), Regulation S-X Rule 6-05, for the required statement of net asset presentation.

#### Format for Balance Sheets Filed by Issuers of Face-Amount Certificates

##### [210-946-S45-4](https://asc.understandingaccounting.org/asc/210/946/#210-946-S45-4)

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See paragraph [946-210-S99-3](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-3), Regulation S-X Rule 6-06, for the required balance sheet presentation for issuers of face-amount certificates.