# ASC 320-946-45: Investments—Debt Securities — Financial Services—Investment Companies — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/946/#45-other-presentation-matters)

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## ASC 320-946-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/320/946/#45-other-presentation-matters)

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##### [320-946-45-1](https://asc.understandingaccounting.org/asc/320/946/#320-946-45-1)

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For presentation of investments in debt and equity securities as part of reporting financial position, see Section 946-210-45.