{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/942/","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.","number":"235-942","topic":"235","title":"Financial Services—Depository and Lending","area":"Presentation","paragraphs":7,"topic_title":"Notes to Financial Statements","sections":[{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-942-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6882695-166445\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/235/942/#235-942-S99-1\" class=\"xref\">942-235-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/235/942/#235-942-S99-2\" class=\"xref\">942-235-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/235/942/#235-942-S99-2\" class=\"xref\">942-235-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a></td><td class=\"entry\">08/02/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-235-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |\n942-235…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fda860cc41e391e2d8313c7aa0e85a19dfb0f428a5d4ae228c243270e3ec66eb","downloaded_from":"2026-09-09T23:15:55.670Z","last_downloaded_at":"2026-09-09T23:15:55.670Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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id=\"sfr_F311209D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/942/#235-942-S99-1\" class=\"xref\">942-235-S99-1</a>, Regulation S-X Rule 9-05, for disclosure requirements pertaining to <a href=\"/glossary/f/#foreign-activities\" class=\"term\" title=\"See paragraph 942-235-S99-1, Regulation S-X Rule 9-05(c)(1), for the definition of foreign activities for purposes of Regulation S-X Rule 9-05.\"><span>foreign activities</span></a>. </span></span></div></div>","snippet":"See paragraph 942-235-S99-1, Regulation S-X Rule 9-05, for disclosure requirements pertaining to foreign activities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce2cf8e703ae7889b80f8a863d20e383a4b14054384bff0f0928a9971b12e43e","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5939175e9f26fb5dfa88dac277039f7f11d347f3ff16ae8058501b275edfa2d","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}},{"block":null,"heading":"Loan Losses","paragraphs":[{"citation":"235-942-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F311222A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03(7)(d), for disclosure requirements pertaining to loan losses. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(d), for disclosure requirements pertaining to loan losses.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e5b3061c823e272c23841124bfefb1b75eb27016e14a211336863a8c2f504fe","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d766f261019a5d1471067a6725a49336f194aee6124e86ef9cba4abac1d3bb34","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}},{"block":null,"heading":"Loans Made to Related Parties","paragraphs":[{"citation":"235-942-S50-3","para":"S50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F311237D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03(7)(e), for disclosure requirements for loans made by the registrants to certain related parties. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(e), for disclosure requirements for loans made by the registrants to certain related parties.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f198cb7a7392d715c922bc2a44558193d66388eef374d40bca5010aa5a9cff16","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39e661eb889a3e56b3e438a0b0f1e86a00ca8a482c71ae5d8d0e706298447661","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}},{"block":null,"heading":"Compensating Balance Arrangements","paragraphs":[{"citation":"235-942-S50-4","para":"S50-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F31124D2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-2\" class=\"xref\">210-10-S99-2</a>, SAB Topic 6.H.1.b, for SEC Staff views on the applicability of ASR 148 to certain bank holding companies and brokerage firms. </span></span></div></div>","snippet":"See paragraph 210-10-S99-2, SAB Topic 6.H.1.b, for SEC Staff views on the applicability of ASR 148 to certain bank holding companies and brokerage firms.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b32fd1c7418fd94cec0774f3ce7b2c195e9773fbaa9bd36685f63875d9f93f2","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e32382d8aae9ee70d739823e16cc3b46f0b932936c7142c77d0419927562eb12","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5405bc59c15d800ca3a98f589b72358c5ff0a9c372517bb1c87410ecb63b7674","downloaded_from":"2026-09-09T23:16:02.159Z","last_downloaded_at":"2026-09-09T23:16:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478671","source_sha256":"d28798e83582a9d97ad5307b9d37ead82b67778bc0d489ded262e33491e686e2"}},{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"235-942-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 9-05, Foreign Activities (17 CFR 210.9-05).<ul class=\"ul simple\" id=\"d3e537903-122884__GUID-C0766073-45B0-44BE-B933-F27219E2A8BD\"><li class=\"li\" id=\"d3e537903-122884__SL6329244-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3294594-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a) General requirement. Separate disclosure concerning foreign activities shall be made for each period in which either </span></span></div><ul class=\"ul simple\" id=\"d3e537903-122884__GUID-A9010AF1-6CD1-4D01-B6A0-3F3854BB6758\"><li class=\"li\" id=\"d3e537903-122884__SL6329245-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3294748-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) assets, or </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329246-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F32948BD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) revenue, or </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329247-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3294A1A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) income (loss) before income tax expense, or </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329248-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3294BDF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(4) net income (loss), </span></span></div></li></ul></li><li class=\"li\" id=\"d3e537903-122884__SL6329249-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3294D35-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">each as associated with foreign activities, exceeded ten percent of the corresponding amount in the related financial statements. </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329250-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3294E92-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(b) Disclosures. </span></span></div><ul class=\"ul simple\" id=\"d3e537903-122884__GUID-365EDC3F-E3CA-41A2-A6A7-FD99D2DD732D\"><li class=\"li\" id=\"d3e537903-122884__SL6329251-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3294FF5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) Disclose total identifiable assets (net of valuation allowances) associated with foreign activities. </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329252-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F329516A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) For each period for which a statement of comprehensive income is filed, state the amount of revenue, income (loss) before taxes, and net income (loss) associated with foreign activities. Disclose significant estimates and assumptions (including those related to the cost of capital) used in allocating revenue and expenses to foreign activities; describe the nature and effects of any changes in such estimates and assumptions which have a significant impact on interperiod comparability. </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329253-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F32952D9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) The information in paragraph (b) (1) and (2) of this section shall be presented separately for each significant geographic area and in the aggregate for all other geographic areas not deemed significant. </span></span></div></li></ul></li><li class=\"li\" id=\"d3e537903-122884__SL6329254-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F329543A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) Definitions. </span></span></div><ul class=\"ul simple\" id=\"d3e537903-122884__GUID-8C43361B-D2B3-4BDA-80B8-D79A0E475ED2\"><li class=\"li\" id=\"d3e537903-122884__SL6329255-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F32955A9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(1) <a href=\"/glossary/f/#foreign-activities\" class=\"term\" title=\"See paragraph 942-235-S99-1, Regulation S-X Rule 9-05(c)(1), for the definition of foreign activities for purposes of Regulation S-X Rule 9-05.\"><span>Foreign activities</span></a> include loans and other revenues producing assets and transactions in which the debtor or customer, whether an affiliated or unaffiliated person, is domiciled outside the United States. </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329256-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F329571E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(2) The term <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"See paragraph 942-235-S99-1, Regulation S-X Rule 9-05(c)(2), for the definition of revenue for purposes of Regulation S-X Rule 9-05.\"><span>revenue</span></a> includes the total of the amount reported at §§ 210.9-04.5 and 210.9-04.13. </span></span></div></li><li class=\"li\" id=\"d3e537903-122884__SL6329257-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F329586C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(3) A <a href=\"/glossary/s/#significant-geographic-area\" class=\"term\" title=\"See paragraph 942-235-S99-1, Regulation S-X Rule 9-05(c)(3), for the definition of significant geographic area for purposes of Regulation S-X Rule 9-05.\"><span>significant geographic area</span></a> is one in which assets or revenue or income before income tax or net income exceed 10 percent of the comparable amount as reported in the financial statements.</span></span></div></li></ul></li><li class=\"li\" id=\"d3e537903-122884__SL120413236-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F329599F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[48 FR 11107, Mar. 16, 1983, as amended at 83 FR 50205, Oct. 4, 2018]</span></span></div></li></ul></div></div>","snippet":"The following is the text of Regulation S-X Rule 9-05, Foreign Activities (17 CFR 210.9-05).\n(a) General requirement. Separate disclosure concerning foreign activities shall be made for each period in which either\n(1) as…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ae597453a3a3357eec41378234336e1abd3246eba795fb1880b13c50fe32277","downloaded_from":"2026-09-09T23:16:07.394Z","last_downloaded_at":"2026-09-09T23:16:07.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477314","source_sha256":"ff2e68ee206aec9fa973a92405cae2454ceea47b86f711e063436058b7c1a73a"}},{"citation":"235-942-S99-2","para":"S99-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 9-06, Condensed Financial Information of Registrant (17 CFR 210.9-06).<ul class=\"ul simple\" id=\"d3e537967-122884__GUID-955D1F80-E125-4CCA-917A-15D9AC8742EA\"><li class=\"li\" id=\"d3e537967-122884__SL6329258-122884\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F3295B03-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The information prescribed by § 210.12-04 shall be presented in a note to the financial statements when the restricted net assets (§ 210.1-02(dd)) of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. The investment in and indebtedness of and to bank subsidiaries shall be stated separately in the condensed balance sheet from amounts for other subsidiaries; the amount of cash dividends paid to the registrant for each of the last three years by bank subsidiaries shall be stated separately in the condensed statement of comprehensive income from amounts for other subsidiaries. </span></span></div></li></ul><span class=\"sfragment\" id=\"sfr_F3295C3A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[83 FR 50205, Oct. 4, 2018]</span></span></div></div>","snippet":"The following is the text of Regulation S-X Rule 9-06, Condensed Financial Information of Registrant (17 CFR 210.9-06).\nThe information prescribed by § 210.12-04 shall be presented in a note to the financial statements w…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a9b5d5c4e49aa09fc818f378fe7e1fc0d17842e130ace40546e061aa0406659","downloaded_from":"2026-09-09T23:16:07.394Z","last_downloaded_at":"2026-09-09T23:16:07.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477314","source_sha256":"ff2e68ee206aec9fa973a92405cae2454ceea47b86f711e063436058b7c1a73a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e9f9ac71f28f4f1b8d3e0ebdd3ad4595d2118507078bf155cca4d061bb46d30","downloaded_from":"2026-09-09T23:16:07.394Z","last_downloaded_at":"2026-09-09T23:16:07.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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