# Staff Accounting Bulletin No. 105
> **US Securities and Exchange Commission** · Publication of staff accounting bulletin. · Published 2004-03-15 · Effective 2004-03-09 · 69 FR 12067
## Document
- **Document number:** 04-5731
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 69 FR 12067
- **CFR reference:** 17 CFR 211
- **Publication date:** 2004-03-15
- **Effective date:** 2004-03-09
- **Docket:** Release No. SAB 105
## Abstract

This staff accounting bulletin summarizes the views of the staff regarding the application of generally accepted accounting principles to loan commitments accounted for as derivative instruments.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/03/15/04-5731/staff-accounting-bulletin-no-105)
---
*AI Analytics · CC0 1.0*