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Pending content is not necessarily effective.","topic":"942","topic_title":"Financial Services—Depository and Lending","subtopic":"942-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Regulatory-Assisted Acquisitions","paragraphs":[{"citation":"942-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F10B9631-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/942/10/#942-10-S99-6\" class=\"xref\">942-10-S99-6</a>, SEC Observer Comment: Regulatory-Assisted Acquisitions, for SEC Staff views regarding disclosure of regulatory assistance. </span></span></div></div>","snippet":"See paragraph 942-10-S99-6, SEC Observer Comment: Regulatory-Assisted Acquisitions, for SEC Staff views regarding disclosure of regulatory 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class=\"sfragment-source\">See paragraph <a href=\"/asc/942/10/#942-10-S99-5\" class=\"xref\">942-10-S99-5</a>, SAB Topic 11.N, for SEC Staff views regarding an entity receiving financial assistance from a federal regulatory agency. </span></span></div></div>","snippet":"See paragraph 942-10-S99-5, SAB Topic 11.N, for SEC Staff views regarding an entity receiving financial assistance from a federal regulatory agency.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a902ae4fae555596a86d9891214af20d27aa345114d2bb4bd04e20c539e0c565","downloaded_from":"2026-09-10T02:14:14.692Z","last_downloaded_at":"2026-09-10T02:14:14.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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