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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
942-470-50-1AmendedAccounting Standards Update No. 2016-0101/05/2016
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This Subtopic provides disclosure and presentation guidance concerning certain borrowings and long-term obligations of financial institutions.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15.
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Significant categories of borrowings shall be presented as separate line items in the liability section of the balance sheet, or as a single line item with appropriate note disclosure of components. Institutions may, alternatively, present debt based on the debt's priority (that is, senior or subordinated) if they also provide separate disclosure of significant categories of borrowings.
","snippet":"Significant categories of borrowings shall be presented as separate line items in the liability section of the balance sheet, or as a single line item with appropriate note disclosure of components. Institutions may, alt…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14aefaf18143e12c8833280927f4e7fc1a89d2565e6b97c95fa5e1f10dcd0bcb","downloaded_from":"2026-09-10T00:33:56.896Z","last_downloaded_at":"2026-09-10T00:33:56.896Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478878","source_sha256":"5853d8e529bacb267f1a2e805a64e80620717b094e29b24f1ae883648ef412f9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9728adb239b4ed390c580922edc7f8fce0ffca2e69165b8c74297b8e8227c655","downloaded_from":"2026-09-10T00:33:56.896Z","last_downloaded_at":"2026-09-10T00:33:56.896Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478878","source_sha256":"5853d8e529bacb267f1a2e805a64e80620717b094e29b24f1ae883648ef412f9"}},{"block":null,"heading":"Secured Borrowings","paragraphs":[{"citation":"470-942-45-2","para":"45-2","html":"
Transfers of mortgages accounted for under Topic 860 as secured borrowings of the issuing institution shall be classified as debt on the institution's balance sheet. Such mortgage-backed bonds shall be classified separately from advances, other notes payable, and subordinated debt.
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In estimating the fair value of deposit liabilities, a financial entity shall not take into account the value of its long-term relationships with depositors, commonly known as core deposit intangibles, which are separate intangible assets, not financial instruments.
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Accounting and reporting requirements for long-term obligations are the same for financial institutions as for other entities. If the financial institution has an unclassified balance sheet, there is no need to separate balances into current and long-term portions. Topic 440 requires disclosure of future payments on long-term borrowings.
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For debt, the notes to the financial statements shall describe the principal terms of the respective agreements including but not limited to all of the following:
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  2. b
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  3. c
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  5. e
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  6. f
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  7. g
    Restrictive covenants (such as dividend restrictions), if any.
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See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.13, for presentation requirements for short-term borrowings.
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See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.14, for presentation requirements for bank acceptances outstanding.
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See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.15, for presentation requirements for other liabilities.
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Significant categories of borrowings must appear as separate balance sheet line items (or one line with note detail of components), mortgage transfers treated as secured borrowings under Topic 860 must be shown as debt separately from advances, other notes payable and subordinated debt, and notes must describe the principal terms of each debt agreement. 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