{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/942/#05-overview-and-background","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":"470","topic_title":"Debt","subtopic":"470-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-942-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides disclosure and presentation guidance concerning certain borrowings and long-term obligations of financial institutions.</div></div>","snippet":"This Subtopic provides disclosure and presentation guidance concerning certain borrowings and long-term obligations of financial institutions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a4275b888e149edd2cc8c3cbe03201741c47ae8ab402b033029902d706b1467","downloaded_from":"2026-09-10T00:33:52.398Z","last_downloaded_at":"2026-09-10T00:33:52.398Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479009","source_sha256":"9138727447eabe46a23c7a720c8f069ef0c53a225eab27036c401a12ff285f77"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b26bc10d78d606f93b59ebadd0f398fa97bd3e7ea0ff2e64e6508198c70cff05","downloaded_from":"2026-09-10T00:33:52.398Z","last_downloaded_at":"2026-09-10T00:33:52.398Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479009","source_sha256":"9138727447eabe46a23c7a720c8f069ef0c53a225eab27036c401a12ff285f77"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37f4d7239aecd34cd1c9cdf149f1ba0a022009237a305fd797220e9cb810f985","downloaded_from":"2026-09-10T00:33:52.398Z","last_downloaded_at":"2026-09-10T00:33:52.398Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479009","source_sha256":"9138727447eabe46a23c7a720c8f069ef0c53a225eab27036c401a12ff285f77"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37f4d7239aecd34cd1c9cdf149f1ba0a022009237a305fd797220e9cb810f985","downloaded_from":"2026-09-10T00:33:52.398Z","last_downloaded_at":"2026-09-10T00:33:52.398Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479009","source_sha256":"9138727447eabe46a23c7a720c8f069ef0c53a225eab27036c401a12ff285f77"}}