# ASC 825-954-45: Financial Instruments — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 825-954-45: 45 Other Presentation Matters

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##### [825-954-45-1](https://asc.understandingaccounting.org/asc/825/954/#825-954-45-1)

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Not-for-profit, business-oriented health care entities shall report unrealized gains and losses on items for which the fair value option has been elected within the [performance indicator](https://asc.understandingaccounting.org/glossary/p/#performance-indicator "A performance indicator reports results of operations. A performance indicator and the income from continuing operations reported by for-profit health care entities generally are consistent, except for transactions that clearly are not applicable to one kind of entity (for example, for-profit health care entities typically would not receive contributions, and not-for-profit health care entities would not award stock compensation). That is, a performance indicator is analogous to income from continuing operations of a for-profit entity.") or as a part of discontinued operations, as appropriate. See paragraph [825-10-15-7](https://asc.understandingaccounting.org/asc/825/10/#825-10-15-7) for further guidance.