# ASC 325-960-45: Investments—Other — Plan Accounting—Defined Benefit Pension Plans — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 325-960-45: 45 Other Presentation Matters

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##### [325-960-45-1](https://asc.understandingaccounting.org/asc/325/960/#325-960-45-1)

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Information regarding a plan's investments that are measured using fair value shall indicate whether reported fair values have been measured by quoted prices in an active market or are fair values otherwise determined.

##### [325-960-45-2](https://asc.understandingaccounting.org/asc/325/960/#325-960-45-2)

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Investments measured using fair value in the statement of [net assets available for benefits](https://asc.understandingaccounting.org/glossary/n/#net-assets-available-for-benefits "The difference between a plan's assets and its liabilities. For purposes of this definition, a plan's liabilities do not include participants' accumulated plan benefits.") or in the notes shall be presented by general type, such as the following:

1.  a
    
    Registered investment companies (for example, mutual funds)
    
2.  b
    
    Government securities
    
3.  c
    
    Common-collective trusts
    
4.  d
    
    Pooled separate accounts
    
5.  e
    
    Short-term securities
    
6.  f
    
    Corporate bonds
    
7.  g
    
    Common stocks
    
8.  h
    
    Mortgages
    
9.  i
    
    Real estate.