# ASC 230-942-45: Statement of Cash Flows — Financial Services—Depository and Lending — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/942/#45-other-presentation-matters)

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## ASC 230-942-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/230/942/#45-other-presentation-matters)

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##### [230-942-45-1](https://asc.understandingaccounting.org/asc/230/942/#230-942-45-1)

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Banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for any of the following:

1.  a
    
    Deposits placed with other financial institutions and withdrawals of deposits
    
2.  b
    
    Time deposits accepted and repayments of deposits
    
3.  c
    
    Loans made to customers and principal collections of loans.

##### [230-942-45-2](https://asc.understandingaccounting.org/asc/230/942/#230-942-45-2)

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When those entities constitute part of a consolidated entity, net amounts of cash receipts and cash payments for deposit or lending activities of those entities shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated entity, including those of a subsidiary of a bank, savings institution, or credit union that is not itself a bank, savings institution, or credit union.

##### [230-942-45-3](https://asc.understandingaccounting.org/asc/230/942/#230-942-45-3)

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See Section 230-10-45 for additional presentation guidance.

##### [230-942-45-4](https://asc.understandingaccounting.org/asc/230/942/#230-942-45-4)

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Entities within the scope of this Subtopic shall classify principal payments received under sales-type leases and direct financing leases within investing activities.