A.1 ASC 210, Balance Sheet

50-3 . . . [A]n entity shall disclose at the end of the reporting period the following quantitative information separately for assets and liabilities that are within the scope of paragraph 210-20-50-1:

1. The gross amounts of those recognized assets and those recognized liabilities
2. The amounts offset in accordance with the guidance in Sections 210-20-45 and 815-10-45 to determine the net amounts presented in the statement of financial position
3. The net amounts presented in the statement of financial position
4. The amounts subject to an enforceable master netting arrangement or similar agreement not otherwise included in (b):
   1. The amounts related to recognized financial instruments and other derivative instruments that either:
      1. Management makes an accounting policy election not to offset.
      2. Do not meet some or all of the guidance in either Section 210-20-45 or Section 815-10-45.
   2. The amounts related to financial collateral (including cash collateral).
5. The net amount after deducting the amounts in (d) from the amounts in (c).

55-12 An entity should also disclose the fair value amounts related to cash or financial instrument collateral received or pledged (see paragraph 210-20-50-3(d)(2)).