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Pending content is not necessarily effective.","number":"810-948","topic":"810","title":"Financial Services—Mortgage Banking","area":"Broad Transactions","paragraphs":1,"topic_title":"Consolidation","sections":[{"number":"S40","label":"SEC 40 Derecognition","anchor":"sec-40-derecognition","is_sec":true,"groups":[{"block":null,"heading":"Certain Transfers of Financial Assets that Do Not Fall Within the Scope of Topic 860","paragraphs":[{"citation":"810-948-S40-1","para":"S40-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_185929D6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/810/942/#810-942-S99-1\" class=\"xref\">942-810-S99-1</a>, SAB Topic 5.V, for SEC Staff views on the accounting for certain transfers of financial assets that do not fall within the scope of Topic <a altsource=\"GUID-E53370AF-0D20-4F9A-BBE9-2A4A9016D32F.ditamap\" class=\"ditamap\">860</a>. 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