# ASC 958-20-45: Not-for-Profit Entities — Financially Interrelated Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 958-20-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/958/20/#45-other-presentation-matters)

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#### Equity Transactions

##### [958-20-45-1](https://asc.understandingaccounting.org/asc/958/20/#958-20-45-1)

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A [recipient entity](https://asc.understandingaccounting.org/glossary/r/#recipient-entity "A not-for-profit entity (NFP) or charitable trust that accepts assets from a donor or other resource provider and agrees to use those assets on behalf of or transfer those assets, the return on investment of those assets, or both to a beneficiary that is specified by the donor or resource provider.") shall report an equity transaction as a separate line item in its statement of activities. Paragraph [958-20-55-2B](https://asc.understandingaccounting.org/asc/958/20/#958-20-55-2B) describes the difference between an equity transfer and an equity transaction. See paragraph [954-220-45-2](https://asc.understandingaccounting.org/asc/220/954/#220-954-45-2) for guidance on how to present equity transfers for not-for-profit, business-oriented health care entities that present a [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.").

##### [958-20-45-2](https://asc.understandingaccounting.org/asc/958/20/#958-20-45-2)

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A resource provider shall report an equity transaction as a separate line in its statement of activities if it specifies an [affiliate](https://asc.understandingaccounting.org/glossary/a/#affiliate "A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control.") as beneficiary. See paragraph [958-20-25-4](https://asc.understandingaccounting.org/asc/958/20/#958-20-25-4) for the conditions that determine if a transfer is an equity transaction.

#### Beneficiary's Interest in the Net Assets of a Recipient Entity

##### [958-20-45-3](https://asc.understandingaccounting.org/asc/958/20/#958-20-45-3)

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If the beneficiary and the recipient entity are included in consolidated financial statements, the beneficiary's interest in the net assets of the recipient entity shall be eliminated in accordance with paragraph [810-10-45-1](https://asc.understandingaccounting.org/asc/810/10/#810-10-45-1).