ACCOUNTING STANDARDS UPDATE 2021-06—PRESENTATION OF FINANCIAL STATEMENTS (TOPIC 205), FINANCIAL SERVICES—DEPOSITORY AND LENDING (TOPIC 942), AND FINANCIAL SERVICES—INVESTMENT COMPANIES (TOPIC 946)—AMENDMENTS TO SEC PARAGRAPHS PURSUANT TO SEC FINAL RULE RELEASES NO. 33-10786, AMENDMENTS TO FINANCIAL DISCLOSURES ABOUT ACQUIRED AND DISPOSED BUSINESSES, AND NO. 33-10835, UPDATE OF STATISTICAL DISCLOSURES FOR BANK AND SAVINGS AND LOAN REGISTRANTS

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