{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/946/#45-other-presentation-matters","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.","topic":"310","topic_title":"Receivables","subtopic":"310-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Statement of Assets and Liabilities or Statement of Net Assets","paragraphs":[{"citation":"310-946-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1162B516-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Receivables shall be listed separately at net realizable value for all of the following categories, among others: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1162B68A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Dividends and interest </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1162B7B6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Investment securities sold </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1162B8E1-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Capital stock sold </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1162BA04-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Other accounts receivable, such as receivables from <a href=\"/glossary/r/#related-parties\" class=\"term\" title=\"Related parties include: Affiliates of the entity Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity Trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management Principal owners of the entity and members of their immediate families Management of the entity and members of their immediate families Other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.\"><span>related parties</span></a>, including expense reimbursement receivables from affiliates, and variation margin on open futures contracts. </span></span></div></li></ol></div></div>","snippet":"Receivables shall be listed separately at net realizable value for all of the following categories, among others:\n(a) Dividends and interest\n(b) Investment securities sold\n(c) Capital stock sold\n(d) Other accounts receiv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54ceb37ccaa6cc1da7de0f41eeb0a6b626dba54333097f84de927e5555fc104a","downloaded_from":"2026-09-09T23:30:29.522Z","last_downloaded_at":"2026-09-09T23:30:29.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477802","source_sha256":"777a64b387682660ef122677b7b2ce862366d0fe21f3e18947cbcdb430157cc9"}},{"citation":"310-946-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1162BB25-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Receivables denominated in foreign currencies shall be converted into the functional currency at current exchange rates and may be categorized with the corresponding functional currency receivables. </span></span></div></div>","snippet":"Receivables denominated in foreign currencies shall be converted into the functional currency at current exchange rates and may be categorized with the corresponding functional currency receivables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:234fd18a65cfc1503cac66848ec83951582b9fef1ca60f66b3f77230865cdbf9","downloaded_from":"2026-09-09T23:30:29.522Z","last_downloaded_at":"2026-09-09T23:30:29.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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