# ASC 405-946-45: Liabilities — Financial Services—Investment Companies — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 405-946-45: 45 Other Presentation Matters

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#### Statement of Assets and Liabilities or Statement of Net Assets

##### [405-946-45-1](https://asc.understandingaccounting.org/asc/405/946/#405-946-45-1)

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Accounts payable shall be listed separately for investment securities purchased and capital stock reacquired.

##### [405-946-45-2](https://asc.understandingaccounting.org/asc/405/946/#405-946-45-2)

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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 shall be converted into the functional currency at current exchange rates and may be categorized within the corresponding functional currency payables.