{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/940/","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.","number":"405-940","topic":"405","title":"Financial Services—Brokers and Dealers","area":"Liabilities","paragraphs":5,"summary":"This Subtopic addresses liabilities of brokers and dealers in securities, specifically stock-loan and repurchase (repo) transactions entered into to finance investment positions in lieu of a bank loan. Topic 860 supplies the general accounting for whether such transactions are sales or financings. 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Instead of cash, other securities or letters of credit sometimes are exchanged. Some repurchase agreements call for repurchase of financial assets that need not be identical to the financial assets transferred.\"><span>Repurchase Agreement</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-11/\" class=\"xref\">Accounting Standards Update No. 2014-11</a></td><td class=\"entry\">06/12/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#repurchase-agreement\" class=\"term\" title=\"An agreement under which the transferor (repo party) transfers a financial asset to a transferee (repo counterparty or reverse party) in exchange for cash and concurrently agrees to reacquire that financial asset at a future date for an amount equal to the cash exchanged plus or minus a stipulated interest factor. Instead of cash, other securities or letters of credit sometimes are exchanged. Some repurchase agreements call for repurchase of financial assets that need not be identical to the financial assets transferred.\"><span>Repurchase Agreement</span></a> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Repurchase Agreement</strong> (2nd def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/405/940/#405-940-45-1\" class=\"xref\">940-405-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/405/940/#405-940-55-1\" class=\"xref\">940-405-55-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFinancial Asset (2nd def.) | Amended | Accounting Standards Update No. 2016-19 | 12/14/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:844ad35d70271b96f0865f6a3c751561ccf40676b7fa3437bd9ce660dc2825a3","downloaded_from":"2026-09-10T00:18:03.082Z","last_downloaded_at":"2026-09-10T00:18:03.082Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478236","source_sha256":"f5ca9a1e0cea75ad045495ed0c5b5c178ea8561102c882e9f0ab2f9f4fdf01ed"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:814a7d55ae9d36ef5059e041df140e74b9514becf5bbe889faa260e679d30a6f","downloaded_from":"2026-09-10T00:18:03.082Z","last_downloaded_at":"2026-09-10T00:18:03.082Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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liabilities for brokers and dealers in securities (broker-dealers), including <span class=\"sfragment\" id=\"sfr_EF3B81D4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">stock-loan and repo transactions entered into for the purpose of financing investment positions (such as in lieu of a bank loan). </span></span></div></div>","snippet":"This Subtopic addresses liabilities for brokers and dealers in securities (broker-dealers), including stock-loan and repo transactions entered into for the purpose of financing investment positions (such as in lieu of a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:565d6f4d8d3a9eef777325e7cca9b6ce5ee26fc8387b40c200cf0f72da9edabf","downloaded_from":"2026-09-10T00:18:06.326Z","last_downloaded_at":"2026-09-10T00:18:06.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-72584C21-EC5A-4D7A-A57B-641241493286.ditamap\" class=\"ditamap\">940-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 940-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e70d1eda10707fbd5b7f71716e8650e3448b5d6293426539d5b173db51b57da","downloaded_from":"2026-09-10T00:18:10.257Z","last_downloaded_at":"2026-09-10T00:18:10.257Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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id=\"sfr_EF557A2D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Stock-loan and <a href=\"/glossary/r/#repurchase-agreement\" class=\"term\" title=\"An agreement under which the transferor (repo party) transfers a financial asset to a transferee (repo counterparty or reverse party) in exchange for cash and concurrently agrees to reacquire that financial asset at a future date for an amount equal to the cash exchanged plus or minus a stipulated interest factor. Instead of cash, other securities or letters of credit sometimes are exchanged. Some repurchase agreements call for repurchase of financial assets that need not be identical to the financial assets transferred.\"><span>repurchase transactions</span></a> may be entered into for the purpose of financing positions (such as in lieu of a bank loan). </span></span>Topic <a altsource=\"GUID-E53370AF-0D20-4F9A-BBE9-2A4A9016D32F.ditamap\" class=\"ditamap\">860</a> provides general guidance on such transactions.<span class=\"sfragment\" id=\"sfr_EF557B60-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> If such transactions are accounted for as financing transactions, the rebate or interest expense shall be reflected in the income statement as an expense separate and apart from any trading gains or losses. </span></span></div></div>","snippet":"Stock-loan and repurchase transactions may be entered into for the purpose of financing positions (such as in lieu of a bank loan). Topic 860 provides general guidance on such transactions. If such transactions are accou…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87665609c5bb19fa7983a656908393e48e1245bf04553c4bc6b4ad89d056bf4f","downloaded_from":"2026-09-10T00:18:17.313Z","last_downloaded_at":"2026-09-10T00:18:17.313Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478779","source_sha256":"d1ee70c59e6959fbcc2f1b347a55cf2616b6d6608f8fc06e75c04478500b84e9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfcfe32aebb6bc9dd7c1804a6fb72e98f13e2d8976597fefaac4bbdacbd71a1d","downloaded_from":"2026-09-10T00:18:17.313Z","last_downloaded_at":"2026-09-10T00:18:17.313Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478779","source_sha256":"d1ee70c59e6959fbcc2f1b347a55cf2616b6d6608f8fc06e75c04478500b84e9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:249d0c7fa62458e00b7ebb7cba9c87dd2bca96970c6695b181f9f93013e51eab","downloaded_from":"2026-09-10T00:18:17.313Z","last_downloaded_at":"2026-09-10T00:18:17.313Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478779","source_sha256":"d1ee70c59e6959fbcc2f1b347a55cf2616b6d6608f8fc06e75c04478500b84e9"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-940-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2018-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4410b1c94565e29386ad27517ecefbdb7ac8c22dc452271df10cd513af12a571","downloaded_from":"2026-09-10T00:18:19.931Z","last_downloaded_at":"2026-09-10T00:18:19.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478449","source_sha256":"e46abb5990093a8b1dba752b20d259a97789923214bd761a2bcaa898b29faadf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b09fc0bf9e4138d3a5712e82acd1768c6056b90d0b59a5b96d0a7705fb2c35d","downloaded_from":"2026-09-10T00:18:19.931Z","last_downloaded_at":"2026-09-10T00:18:19.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478449","source_sha256":"e46abb5990093a8b1dba752b20d259a97789923214bd761a2bcaa898b29faadf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47d04a49d9ebe751a6acaabcb43a9f08a94e566c59b8145065f682a84ca7fcfd","downloaded_from":"2026-09-10T00:18:19.931Z","last_downloaded_at":"2026-09-10T00:18:19.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478449","source_sha256":"e46abb5990093a8b1dba752b20d259a97789923214bd761a2bcaa898b29faadf"}}],"enrichment":{"summary":"This Subtopic addresses liabilities of brokers and dealers in securities, specifically stock-loan and repurchase (repo) transactions entered into to finance investment positions in lieu of a bank loan. Topic 860 supplies the general accounting for whether such transactions are sales or financings. If they are accounted for as financing transactions, the related rebate or interest expense must be presented in the income statement separately from any trading gains or losses.","key_points":["The Subtopic covers broker-dealer liabilities, including stock-loan and repo transactions used to finance investment positions (405-940-05-1).","Scope follows the broker-dealer Overall Subtopic scope in Section 940-10-15 (405-940-15-1).","Topic 860 (Transfers and Servicing) provides the general guidance on whether stock-loan and repurchase transactions are accounted for as sales or as secured borrowings (405-940-45-1).","When such transactions are accounted for as financings, the rebate or interest expense must be reported in the income statement as an expense separate and apart from trading gains or losses (405-940-45-1).","Former implementation guidance at 405-940-55-1 was superseded by ASU 2018-09."],"categories":["Presentation","Industry-specific","Financial instruments","Financial statement presentation"],"audience_level":"intermediate","student_note":"The practical point is presentation: broker-dealers cannot bury repo/stock-loan rebate or interest expense inside trading revenue. A common misunderstanding is thinking this Subtopic decides sale vs. financing treatment — that determination is made under Topic 860; ASC 405-940 only dictates income statement display once financing treatment applies.","related_topics":["860","940-10","940-320","210-20","942"],"key_concepts":["broker-dealer liabilities","stock-loan transactions","repurchase agreements","financing transactions","rebate expense","interest expense presentation","trading gains and losses"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8644a0f0394bbef001051e752e45eabe049ae9c8c1cd0c3d1525da73ddbd95d4","downloaded_from":"2026-09-10T00:18:03.082Z","last_downloaded_at":"2026-09-10T00:18:22.655Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"940-20","title":"Broker-Dealer Activities","topic_title":"Financial Services—Brokers and Dealers","score":0.7695,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2cf786c0b34746ca075ffa461d250f79bac0561d7ee8a78c7da7412ea22a32","downloaded_from":"2026-09-10T02:13:27.861Z","last_downloaded_at":"2026-09-10T02:13:58.835Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"940-10","title":"Overall","topic_title":"Financial Services—Brokers and 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