{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/942/#sec-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":"470","topic_title":"Debt","subtopic":"470-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Short-Term Borrowings","paragraphs":[{"citation":"470-942-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F62875B0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.13, for presentation requirements for short-term borrowings. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.13, for presentation requirements for short-term borrowings.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01058d1be76ea6c080a4b92c625337123d078ffd06cc3c4f5cb782c1a80ba8dd","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1d4397f2756cf7cbf1db25dff1d57ae4559c6b20fca402747ea43d3726f29cc","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}},{"block":null,"heading":"Bank Acceptances Outstanding","paragraphs":[{"citation":"470-942-S45-2","para":"S45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F6287747-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.14, for presentation requirements for bank acceptances outstanding. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.14, for presentation requirements for bank acceptances outstanding.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7609217d648d11df48ad71af424afac8c4777626810f5e624e94dc5a1b1b5893","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a6a9a32db1fa07416aed55a01a3d6b76d3ae9352ecad66ee20bfa59e48568fd","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}},{"block":null,"heading":"Other Liabilities","paragraphs":[{"citation":"470-942-S45-3","para":"S45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F628789B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.15, for presentation requirements for other liabilities. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.15, for presentation requirements for other liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06079bb5d514ed73ca5753f6c90194b6a0f9d3be870eb017fac1d10cd3f43a31","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2d2522af1c7fbb1575eb936c592f787986b047080ee392338be117bf2cf5c81","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}},{"block":null,"heading":"Long-Term Debt","paragraphs":[{"citation":"470-942-S45-4","para":"S45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F62879D6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.16, for presentation requirements for long-term debt. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.16, for presentation requirements for long-term debt.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33f5392f6cacb628b649953dc37e0f329d92c84fd396fb6d784b3f75571737c2","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:242fcc3d5756403444e7fdd213a33cb5444f5f86f9a396231f0c060ad003a583","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1effdda9ff6f88e29958c39cca2b94e5045d277d5d48c6d72d97f77115977d26","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1effdda9ff6f88e29958c39cca2b94e5045d277d5d48c6d72d97f77115977d26","downloaded_from":"2026-09-10T00:34:04.850Z","last_downloaded_at":"2026-09-10T00:34:04.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477660","source_sha256":"a3685ef48659ea51ef45e60cdbf0b7ba9a49eb5d54310e3f593e05798f9f882e"}}