# ASC 825-942-05: Financial Instruments — Financial Services—Depository and Lending — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/825/942/#05-overview-and-background)

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## ASC 825-942-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/825/942/#05-overview-and-background)

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##### [825-942-05-1](https://asc.understandingaccounting.org/asc/825/942/#825-942-05-1)

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This Subtopic addresses financial institution disclosure matters for financial instruments with off-balance-sheet credit risk.