The standards and guidance in this Statement do not apply to deposit funds except insofar as a particular deposit fund may be classified as part of a Federal reporting entity or a disclosure may be required due to a fiduciary relationship on the part of a Federal reporting entity toward a deposit fund.
This statement's standards and guidance only apply to deposit funds in a certain manner.
This statement doesn't include any standards and guidance.
The boy is skateboarding.
There is a sore that was caused from rubbing on the chair.
A pair of men holding onto rope.
They cannot contain themselves.
Lawrence Cavendish was John's brother.
The two people are sitting on the couch.