# ASC 220-942-S25: Income Statement—Reporting Comprehensive Income — Financial Services—Depository and Lending — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/942/#sec-25-recognition)

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## ASC 220-942-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/220/942/#sec-25-recognition)

SEC content: yes

#### Tax Equivalent Adjustment in Financial Statements of Bank Holding Companies

##### [220-942-S25-1](https://asc.understandingaccounting.org/asc/220/942/#220-942-S25-1)

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See paragraph [942-220-S99-2](https://asc.understandingaccounting.org/asc/220/942/#220-942-S99-2), SAB Topic 11.G, Question 1, for SEC Staff views on including tax equivalent adjustments in the income statement and footnotes.