# ASC 220-942-S45: Income Statement—Reporting Comprehensive Income — Financial Services—Depository and Lending — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-942-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/220/942/#sec-45-other-presentation-matters)

SEC content: yes

#### Items Required to Be Presented on the Income Statement or Related Financial Statement Footnotes

##### [220-942-S45-1](https://asc.understandingaccounting.org/asc/220/942/#220-942-S45-1)

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See paragraph [942-220-S99-1](https://asc.understandingaccounting.org/asc/220/942/#220-942-S99-1), Regulation S-X Rule 9-04, for rules on items required to be presented on the income statement or related financial statement footnotes.

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

##### [220-942-S45-2](https://asc.understandingaccounting.org/asc/220/942/#220-942-S45-2)

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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 2, for SEC Staff views on presentation of tax equivalent adjustments in the income statement.