{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/321/10/#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":"321","topic_title":"Investments—Equity Securities","subtopic":"321-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Cash Flow Presentation","paragraphs":[{"citation":"321-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABDE0F7D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall classify cash flows from purchases and sales of <a href=\"/glossary/e/#equity-security\" class=\"term\" title=\"Any security representing an ownership interest in an entity (for example, common, preferred, or other capital stock) or the right to acquire (for example, warrants, rights, forward purchase contracts, and call options) or dispose of (for example, put options and forward sale contracts) an ownership interest in an entity at fixed or determinable prices. The term equity security does not include any of the following: Written equity options (because they represent obligations of the writer, not investments) Cash-settled options on equity securities or options on equity-based indexes (because those instruments do not represent ownership interests in an entity) Convertible debt or preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor.\"><span>equity securities</span></a> on the basis of the nature and purpose for which it acquired the <a href=\"/glossary/s/#security\" class=\"term\" title=\"A share, participation, or other interest in property or in an entity of the issuer or an obligation of the issuer that has all of the following characteristics: It is either represented by an instrument issued in bearer or registered form or, if not represented by an instrument, is registered in books maintained to record transfers by or on behalf of the issuer. It is of a type commonly dealt in on securities exchanges or markets or, when represented by an instrument, is commonly recognized in any area in which it is issued or dealt in as a medium for investment. It either is one of a class or series or by its terms is divisible into a class or series of shares, participations, interests, or obligations.\"><span>securities</span></a>. </span></span></div></div>","snippet":"An entity shall classify cash flows from purchases and sales of equity securities on the basis of the nature and purpose for which it acquired the securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1a5cf7bf5f34ef14caefd79f3ef46a7b7ecac4597db8f453485597e8f45540a","downloaded_from":"2026-09-09T23:39:07.965Z","last_downloaded_at":"2026-09-09T23:39:07.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479567","source_sha256":"00af457e1c12abe4b537e0ba89ab7f95cd7e7cc6ac52fa9be28e7cb8db40116e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e99547ae4a76a6d9d16f7b6d5d0ad8111467ad774deda19b3fdd61f2173d1665","downloaded_from":"2026-09-09T23:39:07.965Z","last_downloaded_at":"2026-09-09T23:39:07.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479567","source_sha256":"00af457e1c12abe4b537e0ba89ab7f95cd7e7cc6ac52fa9be28e7cb8db40116e"}},{"block":null,"heading":"Statement of Financial Position","paragraphs":[{"citation":"321-10-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABDE108A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity also shall refer to guidance in paragraph <a href=\"/asc/825/10/#825-10-45-1A\" class=\"xref\">825-10-45-1A</a> on disaggregation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables).</span></span></div></div>","snippet":"An entity also shall refer to guidance in paragraph 825-10-45-1A on disaggregation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and recei…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c4b0c51997cb06e29fc9b4dcf58940367f98e4d077180291287871272949e2","downloaded_from":"2026-09-09T23:39:07.965Z","last_downloaded_at":"2026-09-09T23:39:07.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479567","source_sha256":"00af457e1c12abe4b537e0ba89ab7f95cd7e7cc6ac52fa9be28e7cb8db40116e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ff14a28d935a70f5f4362822594a34a25fda4dbf45758cdc5405ae1329589c3","downloaded_from":"2026-09-09T23:39:07.965Z","last_downloaded_at":"2026-09-09T23:39:07.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479567","source_sha256":"00af457e1c12abe4b537e0ba89ab7f95cd7e7cc6ac52fa9be28e7cb8db40116e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4d8367823dc20c15056ecbd4df82bb4c012d7c4679b61578c68673edc3e118d","downloaded_from":"2026-09-09T23:39:07.965Z","last_downloaded_at":"2026-09-09T23:39:07.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479567","source_sha256":"00af457e1c12abe4b537e0ba89ab7f95cd7e7cc6ac52fa9be28e7cb8db40116e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4d8367823dc20c15056ecbd4df82bb4c012d7c4679b61578c68673edc3e118d","downloaded_from":"2026-09-09T23:39:07.965Z","last_downloaded_at":"2026-09-09T23:39:07.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479567","source_sha256":"00af457e1c12abe4b537e0ba89ab7f95cd7e7cc6ac52fa9be28e7cb8db40116e"}}