{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/825/942/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"825-942","topic":"825","title":"Financial Services—Depository and Lending","area":"Broad Transactions","paragraphs":6,"summary":"This Subtopic sets the disclosure requirements for depository and lending institutions that hold financial instruments with off-balance-sheet credit risk — loan commitments, standby letters of credit, financial guarantees, loans sold with recourse, and similar instruments. For each such instrument an entity must disclose the face or contract amount, the nature and terms (including credit and market risk, cash requirements, and related accounting policy), and its collateral policies. Instruments within the scope of Topic 815 (derivatives) are excluded.","concepts":["off-balance-sheet credit risk","loan commitments","standby letters of credit","financial guarantees","loans sold with recourse","face or contract amount","collateral policy","depository and lending institutions"],"categories":["Disclosure","Financial instruments","Contingencies and guarantees","Industry-specific"],"level":"intermediate","topic_title":"Financial Instruments","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"825-942-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
942-825-50-2 Amended Maintenance Update 2021-02 (PDF) 01/19/2021
942-825-50-2 Amended Accounting Standards Update No. 2016-20 12/21/2016
942-825-50-2 Amended Accounting Standards Update No. 2016-01 01/05/2016
942-825-50-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-825-50-2 | Amended | Maintenance Update 2021-02 | 01/19/2021 |\n942-825-50-2 | Amende…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:967eb82109a82dd41ab3aef22020392f9715ba5ffa029b743609c0b866936efd","downloaded_from":"2026-09-10T01:45:12.222Z","last_downloaded_at":"2026-09-10T01:45:12.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479140","source_sha256":"1641fa7aa9449464db0184e0c46e3b199fa78a71d960f9b4f301a2e243197709"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e644253d703f9fc1e2fb149693592e6f05aa185a281877e2ecaaf0f00558eafb","downloaded_from":"2026-09-10T01:45:12.222Z","last_downloaded_at":"2026-09-10T01:45:12.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479140","source_sha256":"1641fa7aa9449464db0184e0c46e3b199fa78a71d960f9b4f301a2e243197709"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87e2b26ccd704bb95379ff234dd8ed714e05aebf3617a2f36454744170dc809b","downloaded_from":"2026-09-10T01:45:12.222Z","last_downloaded_at":"2026-09-10T01:45:12.222Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479140","source_sha256":"1641fa7aa9449464db0184e0c46e3b199fa78a71d960f9b4f301a2e243197709"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"825-942-05-1","para":"05-1","html":"
This Subtopic addresses financial institution disclosure matters for financial instruments with off-balance-sheet credit risk.
","snippet":"This Subtopic addresses financial institution disclosure matters for financial instruments with off-balance-sheet credit risk.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:967349531436179c184ceb8f42ea1ec87737ce9d6374b6d322ce1f5dcddefd8d","downloaded_from":"2026-09-10T01:45:15.772Z","last_downloaded_at":"2026-09-10T01:45:15.772Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478556","source_sha256":"5ae5dbfe91700c201a527362c437df9b4a5c8c4891d1a4762f66ff8551d9cfe4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38361295e6ba57199f29ea5f3110f80c4017918947df81f4307fd758622792f4","downloaded_from":"2026-09-10T01:45:15.772Z","last_downloaded_at":"2026-09-10T01:45:15.772Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478556","source_sha256":"5ae5dbfe91700c201a527362c437df9b4a5c8c4891d1a4762f66ff8551d9cfe4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68e57736985254caf6edb11133c24bc6619182d4ec9afb2e6358917442ed8b13","downloaded_from":"2026-09-10T01:45:15.772Z","last_downloaded_at":"2026-09-10T01:45:15.772Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478556","source_sha256":"5ae5dbfe91700c201a527362c437df9b4a5c8c4891d1a4762f66ff8551d9cfe4"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"825-942-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15, with specific instrument exceptions noted below.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15, with specific instrument exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47844efd079ab1f5be6eb11f3366d9a620f086c597a8707400dd0cf16b363436","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8f650eb3bc1a50e9e4c1d1e2982eb7e56c9ce309a08363c6517a39a4af44255","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}},{"block":null,"heading":"Instruments","paragraphs":[{"citation":"825-942-15-2","para":"15-2","html":"
The guidance in this Subtopic does not apply to the following instruments:
  1. a
    Financial instruments within the scope of Topic 815.
","snippet":"The guidance in this Subtopic does not apply to the following instruments:\n(a) Financial instruments within the scope of Topic 815.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ee294f307ee8bd5ad8f66dd85f7b5def8fb65f9f2b31121d18d92d959dc986b","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a2dbd85c9c95885b7d449b0277e55272f71505098ed0b881dad6bc2325b433e","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a71b7343111fb3da2eee2d155f9d432e4888439c70095769ea97dbe24b9117","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Off-Balance-Sheet Credit Risk","paragraphs":[{"citation":"825-942-50-1","para":"50-1","html":"
Off-balance-sheet credit risk refers to credit risk on off-balance-sheet loan commitments, standby letters of credit, financial guarantees, and other similar instruments, except for instruments within the scope of Topic 815. For financial instruments with off-balance-sheet credit risk, except for those instruments within the scope of that Topic, an entity shall disclose all of the following information:
  1. a
    The face or contract amount
  2. b
    The nature and terms, including, at a minimum, a discussion of the:
    1. 1
      Credit and market risk of those instruments
    2. 2
      Cash requirements of those instruments
    3. 3
      Related accounting policy pursuant to Subtopic 235-10.
  3. c
    The entity's policy for requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments.
","snippet":"Off-balance-sheet credit risk refers to credit risk on off-balance-sheet loan commitments, standby letters of credit, financial guarantees, and other similar instruments, except for instruments within the scope of Topic …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a21bfdb061321f9a155170c1fedf4a62e0531b6d6a78159990300ac51934539","downloaded_from":"2026-09-10T01:45:21.330Z","last_downloaded_at":"2026-09-10T01:45:21.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478898","source_sha256":"0efd8b48892c82e6e7ba7c3fd3399baec292f8e34251d0fc384c2f903294d0d4"}},{"citation":"825-942-50-2","para":"50-2","html":"
Examples of activities and financial instruments with off-balance-sheet credit risk include obligations for loans sold with recourse (with or without a floating-interest-rate provision), fixed-rate and variable-rate loan commitments, financial guarantees, note issuance facilities at floating rates, and letters of credit. An entity (guarantor) may \"lend\" its creditworthiness to another party (borrower) for a fee, thereby enhancing that other party's ability to borrow funds. The guarantor may provide a general guarantee of repayment of the borrower's obligation or may pledge specific assets that may be claimed by the creditor in the event of the borrower's default. A loan guarantee typically involves two sets of fees: an initial fee due at the consummation of the transaction and a continuing (annual) fee due over the term of the guarantee. A guarantor may be required to disclose and account for a financial guarantee under Topic 460 on guarantees. See Topic 815 on derivatives and hedging for guarantees accounted for as a derivative.
","snippet":"Examples of activities and financial instruments with off-balance-sheet credit risk include obligations for loans sold with recourse (with or without a floating-interest-rate provision), fixed-rate and variable-rate loan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2c40e53960c9d181becd4c1a0699fe898d2fca36a30331875320a243905475d","downloaded_from":"2026-09-10T01:45:21.330Z","last_downloaded_at":"2026-09-10T01:45:21.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478898","source_sha256":"0efd8b48892c82e6e7ba7c3fd3399baec292f8e34251d0fc384c2f903294d0d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3da98f86cc9dc2ec6c1869fdda5baf55e6573f61642d784992a62d6e608c0042","downloaded_from":"2026-09-10T01:45:21.330Z","last_downloaded_at":"2026-09-10T01:45:21.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478898","source_sha256":"0efd8b48892c82e6e7ba7c3fd3399baec292f8e34251d0fc384c2f903294d0d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdda969a73d8cf3c9fedf6de1389eaac33eec9da6c6410ccda11623299111d98","downloaded_from":"2026-09-10T01:45:21.330Z","last_downloaded_at":"2026-09-10T01:45:21.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478898","source_sha256":"0efd8b48892c82e6e7ba7c3fd3399baec292f8e34251d0fc384c2f903294d0d4"}}],"enrichment":{"summary":"This Subtopic sets the disclosure requirements for depository and lending institutions that hold financial instruments with off-balance-sheet credit risk — loan commitments, standby letters of credit, financial guarantees, loans sold with recourse, and similar instruments. For each such instrument an entity must disclose the face or contract amount, the nature and terms (including credit and market risk, cash requirements, and related accounting policy), and its collateral policies. Instruments within the scope of Topic 815 (derivatives) are excluded.","key_points":["The Subtopic addresses financial institution disclosure for financial instruments with off-balance-sheet credit risk (825-942-05-1).","Scope follows Section 942-10-15, but the guidance does not apply to financial instruments within the scope of Topic 815 (825-942-15-1 through 15-2).","Off-balance-sheet credit risk covers off-balance-sheet loan commitments, standby letters of credit, financial guarantees, and similar instruments, excluding Topic 815 instruments (825-942-50-1).","Required disclosures are the face or contract amount and the nature and terms, including at a minimum the credit and market risk, the cash requirements, and the related accounting policy under Subtopic 235-10 (825-942-50-1(a)-(b)).","The entity must also disclose its policy for requiring collateral or other security, its access to that collateral, and a brief description of the collateral supporting those instruments (825-942-50-1(c)).","Examples include loans sold with recourse, fixed- and variable-rate loan commitments, financial guarantees, floating-rate note issuance facilities, and letters of credit; a loan guarantee typically involves an initial fee and a continuing annual fee (825-942-50-2).","A guarantor may also have to disclose and account for a financial guarantee under Topic 460, or under Topic 815 if the guarantee is accounted for as a derivative (825-942-50-2)."],"categories":["Disclosure","Financial instruments","Contingencies and guarantees","Industry-specific"],"audience_level":"intermediate","student_note":"This is a pure disclosure subtopic — it does not tell you whether to recognize or measure anything, only what a bank must tell readers about credit exposures that never hit the balance sheet. The common mistake is applying it to derivatives; anything in Topic 815's scope is carved out, and guarantees may instead fall under Topic 460.","related_topics":["815","460","942-10","235-10","825-10","326"],"key_concepts":["off-balance-sheet credit risk","loan commitments","standby letters of credit","financial guarantees","loans sold with recourse","face or contract amount","collateral policy","depository and lending institutions"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47c63bc4d5e6872b750be826ee926dbc596d9e3bc88a562e8ab97d687f0c8d50","downloaded_from":"2026-09-10T01:45:12.222Z","last_downloaded_at":"2026-09-10T01:45:24.858Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"470-942","title":"Financial Services—Depository and Lending","topic_title":"Debt","score":0.7687,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7eb8b22c8113225d7289ca21abdf88077a2b3ac2f55cb1e833d7322027e50d9a","downloaded_from":"2026-09-10T00:33:50.076Z","last_downloaded_at":"2026-09-10T00:34:08.109Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"405-942","title":"Financial Services—Depository and Lending","topic_title":"Liabilities","score":0.7255,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ac1d22fca8dfaa873bf80c9dfb01a4da32c5969fb5a3f36905029dc7ba056da","downloaded_from":"2026-09-10T00:18:26.642Z","last_downloaded_at":"2026-09-10T00:18:55.779Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"440-10","title":"Overall","topic_title":"Commitments","score":0.6862,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a8cf67dd5edb1ebc49d8f4c86e0d599e9fbf9ffbd1d33b934185413fc489be","downloaded_from":"2026-09-10T00:25:16.890Z","last_downloaded_at":"2026-09-10T00:25:37.457Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"948-10","title":"Overall","topic_title":"Financial Services—Mortgage Banking","score":0.68,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dfde8e46d9a6be55729c6ef5f8642550a98188af63d8e077b3e535d473af287","downloaded_from":"2026-09-10T02:20:07.609Z","last_downloaded_at":"2026-09-10T02:20:23.493Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"825-944","title":"Financial Services—Insurance","topic_title":"Financial Instruments","score":0.6797,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb36552ccb5f0b6fa85c3383ea3969582e5acab43bdee4af5f766e26f1c7d348","downloaded_from":"2026-09-10T01:45:26.659Z","last_downloaded_at":"2026-09-10T01:45:54.729Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-30","title":"Secured Borrowing and Collateral","topic_title":"Transfers and Servicing","score":0.6797,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:472cbad6f6e2852ae030783aa4d78fd8ada42b8a40f3c01b5fceafa311315714","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"825-20","title":"Registration Payment Arrangements","topic_title":"Financial Instruments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef51bab91ba676a7c78d86ae0ed249985ba06e44daf513537f7a2d7da87e12f9","downloaded_from":"2026-09-10T01:44:46.252Z","last_downloaded_at":"2026-09-10T01:45:09.668Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"825-944","title":"Financial Services—Insurance","topic_title":"Financial Instruments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90c094fe8f274c3390629062cb70df239e9a85a7517011ced7051fc4f99f3938","downloaded_from":"2026-09-10T01:45:26.659Z","last_downloaded_at":"2026-09-10T01:45:54.729Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3782542bc6479e4f03b32d87a79a402188e3f1d7ca2845e1317c371ace549cd","downloaded_from":"2026-09-10T01:45:12.222Z","last_downloaded_at":"2026-09-10T01:45:24.858Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}