{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/946/#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":"405","topic_title":"Liabilities","subtopic":"405-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Statement of Assets and Liabilities or Statement of Net Assets","paragraphs":[{"citation":"405-946-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_13EF7376-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Accounts payable shall be listed separately for investment securities purchased and capital stock reacquired. </span></span></div></div>","snippet":"Accounts payable shall be listed separately for investment securities purchased and capital stock reacquired.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80563b1a1a63e33f00b78de0c1f60e0bc44c84627d7e2c6cea1819430d33fe31","downloaded_from":"2026-09-10T00:19:18.650Z","last_downloaded_at":"2026-09-10T00:19:18.650Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478790","source_sha256":"39c7903a92190fab987a4897894ccdccb238da40e77a8d597edc4aca79d22c67"}},{"citation":"405-946-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_13EF7505-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The line item other liabilities includes amounts due to counterparties for collateral on return of securities loaned, deferred income, and dividends and distributions payable. </span></span><span class=\"sfragment\" id=\"sfr_13EF7668-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Payables denominated in foreign currencies shall be converted into the functional currency at current exchange rates and may be categorized within the corresponding functional currency payables. </span></span></div></div>","snippet":"The line item other liabilities includes amounts due to counterparties for collateral on return of securities loaned, deferred income, and dividends and distributions payable. Payables denominated in foreign currencies s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61cfe843e1b0dc7acedf33e2c20e94f3ec5bc2c9b964ea10645f8e33c51f7367","downloaded_from":"2026-09-10T00:19:18.650Z","last_downloaded_at":"2026-09-10T00:19:18.650Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478790","source_sha256":"39c7903a92190fab987a4897894ccdccb238da40e77a8d597edc4aca79d22c67"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:371dbbb735de7710fc78bb521a67a732500f021cc82c580d491f9fa5160f23c2","downloaded_from":"2026-09-10T00:19:18.650Z","last_downloaded_at":"2026-09-10T00:19:18.650Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478790","source_sha256":"39c7903a92190fab987a4897894ccdccb238da40e77a8d597edc4aca79d22c67"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c6f6f66a32595fec799535a4d8f1c4db0e1ceeff501d7ff1f4786108567c411","downloaded_from":"2026-09-10T00:19:18.650Z","last_downloaded_at":"2026-09-10T00:19:18.650Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478790","source_sha256":"39c7903a92190fab987a4897894ccdccb238da40e77a8d597edc4aca79d22c67"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c6f6f66a32595fec799535a4d8f1c4db0e1ceeff501d7ff1f4786108567c411","downloaded_from":"2026-09-10T00:19:18.650Z","last_downloaded_at":"2026-09-10T00:19:18.650Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478790","source_sha256":"39c7903a92190fab987a4897894ccdccb238da40e77a8d597edc4aca79d22c67"}}