{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/850/10/","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":"850-10","topic":"850","title":"Overall","area":"Broad Transactions","paragraphs":33,"summary":"ASC 850-10 is a disclosure-only subtopic requiring financial statements to disclose material related party transactions and certain common control relationships. Disclosures cover the nature of the relationship, a description and dollar amounts of transactions for each income statement period, and amounts due to/from related parties at each balance sheet date. It provides no accounting or measurement guidance — recognition and measurement of related party transactions is addressed in other Topics.","concepts":["related party transactions","common control relationship","arm's-length presumption","affiliates","principal owners and management","intra-entity eliminations","separate financial statements","receivables from officers and employees"],"categories":["Disclosure","Presentation","Financial statement presentation","Consolidation"],"level":"introductory","topic_title":"Related Party Disclosures","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"850-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Affiliate Amended Maintenance Update 2018-12 (PDF) 09/10/2018
850-10-60-8 Amended Maintenance Update 2017-09 (PDF) 05/30/2017
850-10-60-8 Amended Accounting Standards Update No. 2014-09 05/28/2014
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The Related Party Disclosures Topic provides disclosure requirements for related party transactions and certain common control relationships. Accounting and reporting issues concerning certain related party transactions and relationships are addressed in other Topics.
","snippet":"The Related Party Disclosures Topic provides disclosure requirements for related party transactions and certain common control relationships. Accounting and reporting issues concerning certain related party transactions …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10e8017ad4169e99d07cb676045c4dfbef623abd00aa6bf9c12c9841d6b89995","downloaded_from":"2026-09-10T02:02:18.728Z","last_downloaded_at":"2026-09-10T02:02:18.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483327","source_sha256":"f119cf67f807fbad33476cee6af0df78379ba5f00a852f476bba70e8dffa71f1"}},{"citation":"850-10-05-2","para":"05-2","html":"
Information about transactions with related parties is useful in comparing an entity's results of operations and financial position with those of prior periods and with those of other entities. It helps users of financial statements to detect and explain possible differences.
","snippet":"Information about transactions with related parties is useful in comparing an entity's results of operations and financial position with those of prior periods and with those of other entities. It helps users of financia…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99819c7ba1050bcffe1b3410b23d486c2dc8a77d09f2dffe72dfe89b8f637136","downloaded_from":"2026-09-10T02:02:18.728Z","last_downloaded_at":"2026-09-10T02:02:18.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483327","source_sha256":"f119cf67f807fbad33476cee6af0df78379ba5f00a852f476bba70e8dffa71f1"}},{"citation":"850-10-05-3","para":"05-3","html":"
Examples of related party transactions include those between:
  1. a
    A parent entity and its subsidiaries
  2. b
    Subsidiaries of a common parent
  3. c
    An entity and trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management
  4. d
    An entity and its principal owners, management, or members of their immediate families
  5. e
    Affiliates.
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Transactions between related parties commonly occur in the normal course of business. Examples of common transactions with related parties are:
  1. a
    Sales, purchases, and transfers of real and personal property
  2. b
    Services received or furnished, such as accounting, management, engineering, and legal services
  3. c
    Use of property and equipment by lease or otherwise
  4. d
    Borrowings, lendings, and guarantees
  5. e
    Maintenance of compensating bank balances for the benefit of a related party
  6. f
    Intra-entity billings based on allocations of common costs
  7. g
    Filings of consolidated tax returns.
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Transactions between related parties are considered to be related party transactions even though they may not be given accounting recognition. For example, an entity may receive services from a related party without charge and not record receipt of the services. While not providing accounting or measurement guidance for such transactions, this Topic requires their disclosure nonetheless.
","snippet":"Transactions between related parties are considered to be related party transactions even though they may not be given accounting recognition. For example, an entity may receive services from a related party without char…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b878a44097046eb175fa295c4428ef55a820ecf1b06be719b689f1c0725d4ca4","downloaded_from":"2026-09-10T02:02:18.728Z","last_downloaded_at":"2026-09-10T02:02:18.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483327","source_sha256":"f119cf67f807fbad33476cee6af0df78379ba5f00a852f476bba70e8dffa71f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66598953a5848b6d65987661bb864fba046ba21dd1b1a1f62492e4936cab9b85","downloaded_from":"2026-09-10T02:02:18.728Z","last_downloaded_at":"2026-09-10T02:02:18.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483327","source_sha256":"f119cf67f807fbad33476cee6af0df78379ba5f00a852f476bba70e8dffa71f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fd580b0aa890214f9a32f26821fed18b270f3608bb9d73c67ce7583848b6ee5","downloaded_from":"2026-09-10T02:02:18.728Z","last_downloaded_at":"2026-09-10T02:02:18.728Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483327","source_sha256":"f119cf67f807fbad33476cee6af0df78379ba5f00a852f476bba70e8dffa71f1"}},{"number":"10","label":"10 Objectives","anchor":"10-objectives","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"850-10-10-1","para":"10-1","html":"
Information about transactions with related parties that would make a difference in decision making shall be disclosed so that users of the financial statements can evaluate their significance. Therefore, this Topic establishes requirements to disclose certain significant related party transactions and control relationships. Relevant information is omitted if the disclosures required by this Topic are not made.
","snippet":"Information about transactions with related parties that would make a difference in decision making shall be disclosed so that users of the financial statements can evaluate their significance. Therefore, this Topic esta…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b67aa832b9e35462d8c534b3f5a260d03bcaf2ff2f18ad66a9a9aed26c3a02a","downloaded_from":"2026-09-10T02:02:21.850Z","last_downloaded_at":"2026-09-10T02:02:21.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483402","source_sha256":"dee73d12625db64e14215218b6a40a2964ff4e2b34bfab961bca008b9c410690"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f579813f2c0fa114291c30b3d93177de66615c950358cdd87d13d48a07384081","downloaded_from":"2026-09-10T02:02:21.850Z","last_downloaded_at":"2026-09-10T02:02:21.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483402","source_sha256":"dee73d12625db64e14215218b6a40a2964ff4e2b34bfab961bca008b9c410690"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9d4c964442db1df990f9e4b7bfdeffb37f04b6930e47efc0d94929ca500d145","downloaded_from":"2026-09-10T02:02:21.850Z","last_downloaded_at":"2026-09-10T02:02:21.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483402","source_sha256":"dee73d12625db64e14215218b6a40a2964ff4e2b34bfab961bca008b9c410690"}},{"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":"850-10-15-1","para":"15-1","html":"
The Scope Section of the Overall Subtopic establishes the pervasive scope for the Related Party Disclosures Topic.
","snippet":"The Scope Section of the Overall Subtopic establishes the pervasive scope for the Related Party Disclosures Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37bc371b5da0f143edbaa9aa1a84f7f47e16cc0c780aaeb3922ad73f23316222","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e821a4b306562ad86b24be15f0edfe2c4bdd32bcdb60427454d433475ff377c0","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"850-10-15-2","para":"15-2","html":"
The guidance in the Related Party Disclosures Topic applies to all entities.
","snippet":"The guidance in the Related Party Disclosures Topic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80fb85844af46230c5aa4e0626ef369557c2141fad23ca22d1595c2b271fc3cd","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:225946795f994cade4bffa619aefac3de97256b0e6dd5408c4d0d0a750d358a6","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"850-10-15-3","para":"15-3","html":"
The guidance in the Related Party Disclosures Topic is limited to disclosures. Accounting and reporting issues concerning certain related party transactions and relationships are addressed in other Topics.
","snippet":"The guidance in the Related Party Disclosures Topic is limited to disclosures. Accounting and reporting issues concerning certain related party transactions and relationships are addressed in other Topics.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e96527764544d864dae55b05f11632deed8bc51e5a95a1c0f370ee57619b2b0e","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}},{"citation":"850-10-15-4","para":"15-4","html":"
The requirements of the Related Party Disclosures Topic are applicable to separate financial statements of each or combined groups of each of the following:
  1. a
    A parent entity
  2. b
    A subsidiary
  3. c
    A corporate joint venture
  4. d
    A 50-percent-or-less owned investee.
","snippet":"The requirements of the Related Party Disclosures Topic are applicable to separate financial statements of each or combined groups of each of the following:\n(a) A parent entity\n(b) A subsidiary\n(c) A corporate joint vent…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ff73df4d623e3bcab17da4265826b6b039f33a75c4b38ca25e82436cc833a13","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50c60a2da369382718f9c8ff264e8d1d941017f4352d4758f3d6f99e73ae9e0","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae6e8ec3787d57d5cc1f2ce200599f0b227044703633079503554103ab6d991b","downloaded_from":"2026-09-10T02:02:23.865Z","last_downloaded_at":"2026-09-10T02:02:23.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483377","source_sha256":"206af31d0cb4ba06d8947b18924afcb2d0965692e188563a57da2c95197cbcd6"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Related Party Transactions","paragraphs":[{"citation":"850-10-50-1","para":"50-1","html":"
Financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include:
  1. a
    The nature of the relationship(s) involved
  2. b
    A description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements
  3. c
    The dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period
  4. d
    Amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement
  5. e
    The information required by paragraph 740-10-50-17.
","snippet":"Financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c15085274a88246627a89e5c58345898b168f2ef2eccf2fbeeb94cd6a3b3dc13","downloaded_from":"2026-09-10T02:02:30.415Z","last_downloaded_at":"2026-09-10T02:02:30.415Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483326","source_sha256":"d8796ad61fc7f34457cce17dc04b029991c3e51aca6326e34886f3d0cfaa00b9"}},{"citation":"850-10-50-2","para":"50-2","html":"
Notes or accounts receivable from officers, employees, or affiliated entities must be shown separately and not included under a general heading such as notes receivable or accounts receivable.
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In some cases, aggregation of similar transactions by type of related party may be appropriate. Sometimes, the effect of the relationship between the parties may be so pervasive that disclosure of the relationship alone will be sufficient. If necessary to the understanding of the relationship, the name of the related party shall be disclosed.
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It is not necessary to duplicate disclosures in a set of separate financial statements that is presented in the financial report of another entity (the primary reporting entity) if those separate financial statements also are consolidated or combined in a complete set of financial statements and both sets of financial statements are presented in the same financial report.
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Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.
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If the reporting entity and one or more other entities are under common ownership or management control and the existence of that control could result in operating results or financial position of the reporting entity significantly different from those that would have been obtained if the entities were autonomous, the nature of the control relationship shall be disclosed even though there are no transactions between the entities.
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For guidance on disclosures applicable to the equity method of accounting for investments in common stock, see paragraph 323-10-50-3.
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For guidance on disclosures incremental to those required by this Topic for certain guarantees issued to benefit related parties, see paragraph 460-10-50-6.
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For guidance on debt extinguishment transactions between related entities that may be in essence capital transactions, see paragraph 470-50-40-2.
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For guidance on the presentation of notes received for a sale of the reporting entity's capital stock or a contribution to capital, see Section 505-10-45.
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For guidance on disclosures applicable to certain transactions between entities under common control, see Section 805-50-50.
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For guidance on recognition by disclosure or otherwise to the effect of intervening events that materially affect the financial position or results of operations when a parent uses, for consolidation purposes, the financial statements of a subsidiary that are as of a fiscal close different from the parent, see paragraph 810-10-45-12.
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For guidance on disclosure of the consolidation policy in consolidated statements, see paragraph 810-10-50-1.
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The Related Party Disclosures Topic is limited to disclosures. The accounting for certain related party transactions is specified in other Topics.
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For guidance on franchisors disclosing certain information about franchisor-owned outlets, see paragraphs 952-10-50-1 and 952-10-45-1.
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For guidance on a limited liability company's presentation of amounts due from members for capital contributions as deductions from members' equity, see paragraph 272-10-45-5.
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See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.3, for the required separate presentation of receivables due from related parties.
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See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.10, for the required separate presentation of securities of related parties.
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See paragraph 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.
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See paragraph 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.
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See paragraph 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.
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See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(k), for required disclosures pertaining to related party transactions.
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Disclosures cover the nature of the relationship, a description and dollar amounts of transactions for each income statement period, and amounts due to/from related parties at each balance sheet date. It provides no accounting or measurement guidance — recognition and measurement of related party transactions is addressed in other Topics.","key_points":["Financial statements shall disclose material related party transactions other than compensation arrangements, expense allowances, and similar items in the ordinary course of business; disclosures include the nature of the relationship, a description of the transactions (including those with no or nominal amounts ascribed), dollar amounts and effects of changes in the method of establishing terms, amounts due to/from related parties and terms of settlement if not apparent, and the information required by 740-10-50-17 (850-10-50-1).","Transactions eliminated in consolidation or combination need not be disclosed in those consolidated or combined statements (850-10-50-1).","Transactions are related party transactions even if given no accounting recognition — e.g., services received from a related party without charge — and must still be disclosed (850-10-05-5).","Notes or accounts receivable from officers, employees, or affiliated entities must be shown separately and not lumped under a general receivables caption (850-10-50-2).","Related party transactions cannot be presumed to be at arm's length; representations that terms were equivalent to arm's-length terms may not be made unless substantiated (850-10-50-5).","If common ownership or management control could cause the reporting entity's results or financial position to differ significantly from those of an autonomous entity, the nature of the control relationship must be disclosed even absent any transactions between the entities (850-10-50-6).","The Topic applies to all entities and to the separate financial statements of a parent, subsidiary, corporate joint venture, or 50-percent-or-less owned investee (850-10-15-2; 850-10-15-4)."],"categories":["Disclosure","Presentation","Financial statement presentation","Consolidation"],"audience_level":"introductory","student_note":"Exam questions typically test that ASC 850 is disclosure-only (it never tells you how to measure a related party transaction) and that transactions with no amounts recorded — like free services or interest-free loans — still require disclosure. A frequent error is asserting that related party terms were \"equivalent to arm's length,\" which is prohibited unless substantiated.","related_topics":["805-50","810-10","323-10","460-10","740-10","470-50"],"key_concepts":["related party transactions","common control relationship","arm's-length presumption","affiliates","principal owners and management","intra-entity eliminations","separate financial statements","receivables from officers and employees"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cff0f8421613c7cc9e8f29bb168f5b6a487a287003b78697e886a2fc93f9233c","downloaded_from":"2026-09-10T02:02:17.059Z","last_downloaded_at":"2026-09-10T02:02:39.436Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"210-942","title":"Financial Services—Depository and 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