Handy Bank holds a short-term note from General Store, Inc., that

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Handy Bank holds a short-term note from General Store, Inc., that General Store expects to refinance.

Which section of the Accounting Standard Codification best indicates whether this arrangement should be disclosed to General Store’s investors.?

Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance.

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