# ASC 810-942-S25: Consolidation — Financial Services—Depository and Lending — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/942/#sec-25-recognition)

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## ASC 810-942-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/810/942/#sec-25-recognition)

SEC content: yes

#### Consolidation of a Subsidiary When a Decision Requiring Divestiture Has Been Made or Is Likely to Be Necessary

##### [810-942-S25-1](https://asc.understandingaccounting.org/asc/810/942/#810-942-S25-1)

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See paragraph [810-10-S99-2](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-2), Regulation S-X Rule 3A-02(c), for rules pertaining to consolidation of a subsidiary of a registrant subject to the Bank Holding Company Act of 1956 when a decision requiring divestiture has been made or is likely to be necessary.