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The codification provides guidance on the financial statement presentation of loans and investments and the related credit allowance. In addition to the information provided on the face of the financial statements, certain disclosures must be made in the notes.
This chapter discusses certain considerations for the presentation and disclosure of loans and investments. See PwC’s Financial statement presentation guide for more general information on the presentation of the balance sheet and income statement. See FSP 6.7 for information on the statement of cash flow presentation.

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