Indicate the specific seven$-$digit Codification citation $($XXX$-$XX$-$XX$)$ for each of the following items:

Accounts receivables from related parties should be shown separately from trade receivables.$\backslash$table$[[$Requirement$,$Topic,,Subtopic,Section,$],[1,850,,10,,50,],[1,310,,10,,45,],[1,210,,10,,,]]$