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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 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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"}}],"enrichment":{"summary":"This Subtopic gives presentation guidance for liabilities in an investment company's statement of assets and liabilities. 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