FASB Accounting Standards Codification Quick Reference …

1 FASB Accounting Standards Codification Quick Reference Guide Financial Instruments Supplement*. Presentation and Financial Statement Accounts ASC Topic/Subtopic List 200 Presentation 320 Investments Debt and Equity Securities 400 Liabilities 470 Debt 940-320 Financial Services Broker and Dealers 470-10 Overall 260 Earnings Per Share 942-320 Financial Services Depository and Lending 405 Liabilities 470-20 Debt with Conversion and Other Options 260-10 Overall 944-320 Financial Services Insurance 405-10 Overall 470-30 Participating Mortgage Loans 946-320 Financial Services Investment Companies 405-20 Extinguishment of Liabilities 470-40 Product

2 Financing Arrangements 300 Assets 405-30 Insurance-Related Assessments 470-50 Modifications and Extinguishments 323 Investments Equity Method and 940-405 Financial Services Broker and Dealers 470-60 Troubled Debt Restructuring by Debtors 305 Cash and Cash Equivalents Joint Ventures 942-405 Financial Services Depository and Lending 942-470 Financial Services Depository and Lending 305-10 Overall 323-10 Overall 944-405 Financial Services Insurance 944-470 Financial Services Insurance 942-305 Financial Services Depositary and Lending 323-30 Partnerships, Joint Ventures.

3 And Limited 946-405 Financial Services Investment Companies 970-470 Real Estate General 946-305 Financial Services Investment Companies Liability Entities 323-740 Income Taxes 440 Commitments 480 Distinguishing Liabilities from Equity 310 Receivables 946-323 Financial Services Investment Companies 440-10 Overall 480-10 Overall 310-10 Overall 970-323 Real Estate General 310-20 Nonrefundable Fees and Other Costs 974-323 Real Estate Investment Trusts 450 Contingencies 500 Equity 310-30 Loans and Debt Securities Acquired with 450-10 Overall Deteriorated Credit Quality 325 Investments Other 450-20 Loss Contingencies 505 Equity 310-40 Troubled Debt Restructurings by Creditors 325-10 Overall 450-30 Gain Contingencies 505-10 Overall 940-310 Financial Services Brokers and Dealers 325-20 Cost Method Investments 505-20 Stock Dividends and Stock Splits 942-310 Financial Services Depository and Lending 325-30 Investments in Insurance Contracts 460 Guarantees 505-30 Treasury Stock 944-310 Financial Services Insurance 325-40 Beneficial Interests in Securitized 460-10 Overall 505-50 Equity-Based

4 Payments to Non-Employees 946-310 Financial Services Investment Companies Financial Assets 505-60 Spinoffs and Reverse Spinoffs 948-310 Financial Services Mortgage Banking 940-325 Financial Services Broker and Dealers 942-505 Financial Services Depository and Lending 942-325 Financial Services Depository and Lending 944-505 Financial Services Insurance 944-325 Financial Services Insurance 946-505 Financial Services Investment Companies Selected Accounting Standards and Where They Now Reside**. Loans Securities/Other Investments Distinguishing Liabilities vs.

5 Equity Liabilities Accounting Standard FASB Codification Accounting Standard FASB Codification Accounting Standard FASB Codification Accounting Standard FASB Codification Classification FAS 65 ASC 948-310 FAS 115/FAS 124 ASC 320 FAS 150 ASC 480 FAS 5 ASC 450. SAB 109 (Topic 5: DD) ASC 815-10-S99-1 FAS 155 ASC 815-15-25 ASR 268 ASC 480-10-S99-3A FAS 6 ASC 470-10. APB 18 ASC 323-10-35 FAS 133 ASC 815 FAS 78 ASC 470-10. FIN 45 ASC 460. EITF 04-5 ASC 810-25 and 55 EITF D-98 ASC 480-10-S30 and S55 FTB 79-3 ASC 470-10-45-2 and 50-3. EITF 02-14 ASC 323-10-55 FSP APB 14-1 ASC 470-20 ARB 43 ASC 440-10, 450-20, 470-10, 505-20.

6 EITF 03-16 ASC 323-30-15 and 35 EITF 86-30 ASC 470-10-45-1 and 55-3. thru 6. Recognition FAS 91 ASC 310-20 FAS 91 ASC 310-20 APB 14 ASC 470-20 FAS 84 ASC 470-20. SOP 01-6 ASC 310-10, 835-30 EITF 96-15 ASC 320-10-35, 830-20-35 EITF 98-5 ASC 470-20 APB 26 ASC 470-50. SOP 03-3 ASC 310-30 FAS 157 ASC 820 EITF 00-27 ASC 470-20 AIN-APB 26 ASC 470-20-40-4 and 470-50-15-3 and 40-5. FAS 157 ASC 820 FAS 159 ASC 825-10-25 APB 21 ASC 835-30. FAS 159 ASC 825-10-25. Impairment/ FAS 5 ASC 450 FSPFAS 115-1/124-1 ASC 320-10-35 FAS 15 ASC 470-60. Other Events FAS 114 ASC 310-40 FSPFAS 115-2/124-2 ASC 320-10-65 EITF 02-04 ASC 470-60-55.

7 SAB 102 (Topic 6:L) ASC 310-10-S99-4 SOP 03-3 ASC 310-30 EITF 96-19 ASC 470-50-40/55. FAS 15 ASC 310-40 EITF 99-20 ASC 325-40-15, 35, and 55 EITF 06-6 ASC 470-50-40-12, 40-15. thru 16. EITF 01-07 ASC 310-20-35-11 FAS 141R ASC 805 EITF 98-14 ASC 470-50-40, 45, and 55. * This is a supplement to PwC's primary Codification Quick Reference Guide, which is available on the CFOdirect Network ( ), in Comperio, and the firm's internal AASD database. ** This table highlights the primary location of prior Standards within the Codification . Use the Cross- Reference Tool in Comperio for specific details on where the prior Standards now reside within the Codification .

8 FASB Accounting Standards Codification Quick Reference Guide Financial Instruments Supplement*. Broad Transactions ASC Topic/Subtopic List 800 Broad Transactions 825 Financial Instruments 840 Leases ASC Section List 825-10 Overall 840-10 Overall 05 Overview and Background 815 Derivatives and Hedging 825-20 Registration Payment Arrangements 840-20 Operating Leases 10 Objectives 815-10 Overall 942-825 Financial Services Depository and Lending 840-30 Capital Leases 15 Scope and Scope Exceptions 815-15 Embedded Derivatives 944-825 Financial Services Insurance 840-40 Sale and Leaseback Transactions 20 Glossary 815-20 Hedging General 974-840 Real

9 Estate Real Estate Investment Trusts 25 Recognition 815-25 Fair Value Hedges 830 Foreign Currency Matters 978-840 Real Estate Time-Sharing Activities 30 Initial Measurement 815-30 Cash Flow Hedges 830-10 Overall 35 Subsequent Measurement 815-35 Net Investment Hedges 830-20 Foreign Current Transactions 860 Transfers and Servicing 40 Derecognition 815-40 Contracts in Entity's Own Equity 830-30 Translation of Financial Statements 860-10 Overall 45 Other Presentation Matters 815-45 Weather Derivatives 830-230 Statement of Cash Flows 860-20 Sales of Financial Assets 50 Disclosure 944-815 Financial Services Insurance 830-740 Income Taxes 860-30 Secured Borrowing and Collateral 55 Implementation Guidance and Illustrations 946-830 Financial Services Investment Companies 860-40 Transfers to Qualifying Special 60 Relationships 820 Fair Value Measurements Purposes Entities 65 Transition and Open Effective Date Information and Disclosures 835 Interest 860-50 Servicing Assets and Liabilities 70 Grandfathered Guidance 820-10 Overall 75 XBRL Definitions 820-820 Financial Services Brokers and Dealers S99

10 SEC Materials Note: In addition to Section S99, an "S" preceding any Section number denotes SEC content. Example: ASC 260-10-S55. Selected Accounting Standards and Where They Now Reside**. Derivatives Hedging Other Broad Transactions Accounting Standard FASB Codification Accounting Standard FASB Codification Accounting Standard FASB Codification Definition FAS 133, par. 6, 9 ASC 815-10-15 Eligibility/ DIG G2 ASC 815-20-55-111 Example 8 Transfers FAS 140/FAS 166** ASC 860, **Not yet codified FSPEITF 00-19-2 ASC 825-20 Designation DIG G13 ASC 815-20-55-88 Example 4 FAS 156 ASC 860-50-35 and 860-50-50-5.