# ASC 310-946-45: Receivables — Financial Services—Investment Companies — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/946/#45-other-presentation-matters)

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## ASC 310-946-45: 45 Other Presentation Matters

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#### Statement of Assets and Liabilities or Statement of Net Assets

##### [310-946-45-1](https://asc.understandingaccounting.org/asc/310/946/#310-946-45-1)

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Receivables shall be listed separately at net realizable value for all of the following categories, among others:

1.  a
    
    Dividends and interest
    
2.  b
    
    Investment securities sold
    
3.  c
    
    Capital stock sold
    
4.  d
    
    Other accounts receivable, such as receivables from [related parties](https://asc.understandingaccounting.org/glossary/r/#related-parties "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."), including expense reimbursement receivables from affiliates, and variation margin on open futures contracts.

##### [310-946-45-2](https://asc.understandingaccounting.org/asc/310/946/#310-946-45-2)

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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.