{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/942/#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":"325","topic_title":"Investments—Other","subtopic":"325-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Federal Home Loan Bank or Federal Reserve Bank Stock","paragraphs":[{"citation":"325-942-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F51E1EA6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Investments in Federal Home Loan Bank or Federal Reserve Bank stock shall not be shown with securities accounted for under Topic <a altsource=\"GUID-30D592DB-7A98-4C24-AB74-116B7CA90050.ditamap\" class=\"ditamap\">321</a>. </span></span></div></div>","snippet":"Investments in Federal Home Loan Bank or Federal Reserve Bank stock shall not be shown with securities accounted for under Topic 321.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea6c806d1b8784f47519a9d62b9a71417b73a54d022cc2c16443a408a1f102cf","downloaded_from":"2026-09-09T23:46:05.918Z","last_downloaded_at":"2026-09-09T23:46:05.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477974","source_sha256":"a0ba97f60983b463a35a7df420fc5b0daaaed15f8a45f654c38723bd71067e8a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d516639cc2d53c186a70de8276b596d2c21091d7d0af13410fe5acd62a49e94","downloaded_from":"2026-09-09T23:46:05.918Z","last_downloaded_at":"2026-09-09T23:46:05.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477974","source_sha256":"a0ba97f60983b463a35a7df420fc5b0daaaed15f8a45f654c38723bd71067e8a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:338c7653b9d5805bd6bf91ce554aa6e282e45eca38043a1d2461c83bb26d76ff","downloaded_from":"2026-09-09T23:46:05.918Z","last_downloaded_at":"2026-09-09T23:46:05.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477974","source_sha256":"a0ba97f60983b463a35a7df420fc5b0daaaed15f8a45f654c38723bd71067e8a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:338c7653b9d5805bd6bf91ce554aa6e282e45eca38043a1d2461c83bb26d76ff","downloaded_from":"2026-09-09T23:46:05.918Z","last_downloaded_at":"2026-09-09T23:46:05.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477974","source_sha256":"a0ba97f60983b463a35a7df420fc5b0daaaed15f8a45f654c38723bd71067e8a"}}