# ASC 850-10-S45: Related Party Disclosures — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/850/10/#sec-45-other-presentation-matters)

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## ASC 850-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/850/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Presentation of Amounts on Balance Sheet

##### [850-10-S45-1](https://asc.understandingaccounting.org/asc/850/10/#850-10-S45-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.3, for the required separate presentation of receivables due from related parties.

##### [850-10-S45-2](https://asc.understandingaccounting.org/asc/850/10/#850-10-S45-2)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.10, for the required separate presentation of securities of related parties.

##### [850-10-S45-3](https://asc.understandingaccounting.org/asc/850/10/#850-10-S45-3)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.11, and Regulation S-X Rule 5-02.23, for disclosure requirements pertaining to indebtedness of related parties.

#### Receivables Arising from the Issuance of Capital Stock to Officers or Other Employees

##### [850-10-S45-4](https://asc.understandingaccounting.org/asc/850/10/#850-10-S45-4)

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See paragraph [310-10-S99-2](https://asc.understandingaccounting.org/asc/310/10/#310-10-S99-2), SAB Topic 4.E, for SEC Staff views on the presentation of receivables arising from the issuance of capital stock to officers or other employees.

#### Notes or Other Receivables from a Parent or Another Affiliate

##### [850-10-S45-5](https://asc.understandingaccounting.org/asc/850/10/#850-10-S45-5)

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See paragraph [310-10-S99-3](https://asc.understandingaccounting.org/asc/310/10/#310-10-S99-3), SAB Topic 4.G, for SEC Staff views on the presentation of notes or other receivable from a parent or another affiliate.