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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Market Risk BenefitAddedAccounting Standards Update No. 2018-1208/15/2018
944-815-25-2AmendedAccounting Standards Update No. 2012-0410/01/2012
944-815-25-4SupersededAccounting Standards Update No. 2018-1208/15/2018
944-815-25-5AmendedAccounting Standards Update No. 2018-1208/15/2018
944-815-60-3SupersededAccounting Standards Update No. 2018-1208/15/2018
944-815-60-6AmendedAccounting Standards Update No. 2018-1208/15/2018
944-815-60-7SupersededAccounting Standards Update No. 2018-1208/15/2018
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nMarket Risk Benefit | Added | Accounting Standards Update No. 2018-12 | 08/15/2018 |\n| |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf86dab2ff3bef024a94881dafa94fd84e37df5fb3cefc7d3a9cf27955c9372e","downloaded_from":"2026-09-10T01:40:24.221Z","last_downloaded_at":"2026-09-10T01:40:24.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478932","source_sha256":"49ee0a99a6b6236f80f6b78a0033c3cee9c3f3e0b3cd8fd7aec84d6c152b1e86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe5f802d4b13bd71f37ecc347577b1133892c53b2c14cc88dfdf5687b2507d4b","downloaded_from":"2026-09-10T01:40:24.221Z","last_downloaded_at":"2026-09-10T01:40:24.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478932","source_sha256":"49ee0a99a6b6236f80f6b78a0033c3cee9c3f3e0b3cd8fd7aec84d6c152b1e86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d93fec9f5030f1077632e1a4dfd2da20a67e0d19faddbc77613719e54a0ffc75","downloaded_from":"2026-09-10T01:40:24.221Z","last_downloaded_at":"2026-09-10T01:40:24.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478932","source_sha256":"49ee0a99a6b6236f80f6b78a0033c3cee9c3f3e0b3cd8fd7aec84d6c152b1e86"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d93fec9f5030f1077632e1a4dfd2da20a67e0d19faddbc77613719e54a0ffc75","downloaded_from":"2026-09-10T01:40:24.221Z","last_downloaded_at":"2026-09-10T01:40:24.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478932","source_sha256":"49ee0a99a6b6236f80f6b78a0033c3cee9c3f3e0b3cd8fd7aec84d6c152b1e86"}}