# ASC 321-10-45: Investments—Equity Securities — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/321/10/#45-other-presentation-matters)

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## ASC 321-10-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/321/10/#45-other-presentation-matters)

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#### Cash Flow Presentation

##### [321-10-45-1](https://asc.understandingaccounting.org/asc/321/10/#321-10-45-1)

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An entity shall classify cash flows from purchases and sales of [equity securities](https://asc.understandingaccounting.org/glossary/e/#equity-security "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.") on the basis of the nature and purpose for which it acquired the [securities](https://asc.understandingaccounting.org/glossary/s/#security "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.").

#### Statement of Financial Position

##### [321-10-45-2](https://asc.understandingaccounting.org/asc/321/10/#321-10-45-2)

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An entity also shall refer to guidance in paragraph [825-10-45-1A](https://asc.understandingaccounting.org/asc/825/10/#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 receivables).