# ASC 325-940-05: Investments—Other — Financial Services—Brokers and Dealers — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 325-940-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/325/940/#05-overview-and-background)

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##### [325-940-05-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-05-1)

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This Subtopic addresses financial-restructuring transactions by brokers and dealers in securities (broker-dealers). Specifically, a broker-dealer may make investments in the form of equity or provide financing to another entity in connection with financial-restructuring transactions. These investments may take many forms, including a direct investment or an investment in an entity (sometimes referred to as a bridge entity) that is established for the purpose of accumulating funds from several sources sufficient to make the investment.