# ASC 470-942-S45: Debt — Financial Services—Depository and Lending — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/942/#sec-45-other-presentation-matters)

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## ASC 470-942-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/470/942/#sec-45-other-presentation-matters)

SEC content: yes

#### Short-Term Borrowings

##### [470-942-S45-1](https://asc.understandingaccounting.org/asc/470/942/#470-942-S45-1)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03.13, for presentation requirements for short-term borrowings.

#### Bank Acceptances Outstanding

##### [470-942-S45-2](https://asc.understandingaccounting.org/asc/470/942/#470-942-S45-2)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03.14, for presentation requirements for bank acceptances outstanding.

#### Other Liabilities

##### [470-942-S45-3](https://asc.understandingaccounting.org/asc/470/942/#470-942-S45-3)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03.15, for presentation requirements for other liabilities.

#### Long-Term Debt

##### [470-942-S45-4](https://asc.understandingaccounting.org/asc/470/942/#470-942-S45-4)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03.16, for presentation requirements for long-term debt.