# ASC 942-10-S45: Financial Services—Depository and Lending — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/942/10/#sec-45-other-presentation-matters)

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## ASC 942-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/942/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Applicability of General Rules to Bank Holding Companies

##### [942-10-S45-1](https://asc.understandingaccounting.org/asc/942/10/#942-10-S45-1)

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See paragraph [942-10-S99-2](https://asc.understandingaccounting.org/asc/942/10/#942-10-S99-2), Regulation S-X Rule 9-02, for rules regarding the applicability of general rules in Articles 1, 2, 3, 3A, and 4 of Regulation S-X.

#### Regulatory-Assisted Acquisitions

##### [942-10-S45-2](https://asc.understandingaccounting.org/asc/942/10/#942-10-S45-2)

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See paragraph [942-10-S99-6](https://asc.understandingaccounting.org/asc/942/10/#942-10-S99-6), SEC Observer Comment: Regulatory-Assisted Acquisitions, for SEC Staff views regarding presentation of regulatory assistance.