# ASC 480-10-S45: Distinguishing Liabilities from Equity — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/480/10/#sec-45-other-presentation-matters)

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## ASC 480-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/480/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Form and Content

##### [480-10-S45-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S45-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.28, for presentation requirements for preferred stock subject to mandatory redemption requirements or whose redemption is outside the control of the issuer.

#### Redeemable Preferred Stock

##### [480-10-S45-2](https://asc.understandingaccounting.org/asc/480/10/#480-10-S45-2)

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See paragraph [480-10-S99-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-1), CFRR 211, for presentation requirements for redeemable preferred stock.

#### Classification of Redeemable Securities

##### [480-10-S45-3](https://asc.understandingaccounting.org/asc/480/10/#480-10-S45-3)

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See paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-3A), SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on classification of mandatorily redeemable securities.

##### [480-10-S45-4](https://asc.understandingaccounting.org/asc/480/10/#480-10-S45-4)

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.E, for SEC Staff views on classification of certain redeemable financial instruments awarded in conjunction with share-based payment arrangements.

##### [480-10-S45-5](https://asc.understandingaccounting.org/asc/480/10/#480-10-S45-5)

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See paragraph [480-10-S99-4](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-4), SEC Observer Comment: Sponsor's Balance Sheet Classification of Capital Stock with a Put Option Held by an Employee Stock Ownership Plan, for SEC Staff views on classification of puttable securities held by an employee stock ownership plan.