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Pending content is not necessarily effective.","topic":"320","topic_title":"Investments—Debt Securities","subtopic":"320-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-946-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1256ACD1-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/946/10/#946-10-S99-3\" class=\"xref\">946-10-S99-3</a>, Regulation S-X Rule 6-03(d), for requirements for the presentation of investments at value. </span></span></div></div>","snippet":"See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(d), for requirements for the presentation of investments at 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