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Pending content is not necessarily effective.","topic":"310","topic_title":"Receivables","subtopic":"310-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Loans and Allowance For Loan Losses","paragraphs":[{"citation":"310-942-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F40EE83F-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, for presentation requirements pertaining to loans and allowance for loan losses. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.7, for presentation requirements pertaining to loans and allowance for loan 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established by retrieval timestamps","source_key":"1943274/2147478807","source_sha256":"e4a839f36ff29542f19e48066cc2dd1d41a5198ae724c554be6d6d8d4b6c0994"}},{"block":null,"heading":"Due from Customers on Acceptances","paragraphs":[{"citation":"310-942-S45-2","para":"S45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F40EE9B4-6E93-1014-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 9-03.9, for presentation requirements pertaining to amounts receivable from customers on unmatured drafts and bills of exchange. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.9, for presentation requirements pertaining to amounts receivable from customers on unmatured drafts and bills of 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