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Figure FSP 11-1 includes the separate balance sheet disclosures required by S-X 5-02(19)(a) for accounts and notes payable. It also references the section in this guide where each item is discussed in more detail.
Figure FSP 11-1
S-X 5-02(19)(a) required balance sheet disclosures
Trade creditors
Banks for borrowings
Holders of commercial paper
Factors or other financial institutions for borrowings
Related parties
Underwriters, promoters, and employees
The SEC regulations allow for amounts payable to banks, factors, or other financial institutions for borrowings and to holders of commercial paper to be either separately stated on the balance sheet or disclosed in the footnotes.

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