{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/946/#sec-50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Management Investment Companies","paragraphs":[{"citation":"205-946-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0EB4B628-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/946/#205-946-S99-1\" class=\"xref\">946-205-S99-1</a>, Regulation S-X Rule 6-10(c), for supplemental schedules required for management investment companies. </span></span></div></div>","snippet":"See paragraph 946-205-S99-1, Regulation S-X Rule 6-10(c), for supplemental schedules required for management investment companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92d7744d577f34845aa6224dc0fdab7ffbffe93323b47b49b4d11fb8ed4f68a","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a308b68716a83d337bb2280d416e0eee4f7bc4d3dd6aac3891dd568dc66af732","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}},{"block":null,"heading":"Unit Investment Trusts","paragraphs":[{"citation":"205-946-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0EB4B7B0-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/946/#205-946-S99-1\" class=\"xref\">946-205-S99-1</a>, Regulation S-X Rule 6-10(d), for supplemental schedules required for unit investment trusts. </span></span></div></div>","snippet":"See paragraph 946-205-S99-1, Regulation S-X Rule 6-10(d), for supplemental schedules required for unit investment trusts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f74255b47aac9bd140593f9a40ad73b00b8dc250cddb5ec2ffc269199c79dd19","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d0d1f4c81559900dcd75f50abf3aafc6e92065d5fd0752a5c64bcf31c517244","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}},{"block":null,"heading":"Face-Amount Certificate Investment Companies","paragraphs":[{"citation":"205-946-S50-3","para":"S50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0EB4B8E8-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/946/#205-946-S99-1\" class=\"xref\">946-205-S99-1</a>, Regulation S-X Rule 6-10(e), for supplemental schedules required for face-amount certificate investment companies. </span></span></div></div>","snippet":"See paragraph 946-205-S99-1, Regulation S-X Rule 6-10(e), for supplemental schedules required for face-amount certificate investment companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77c5e930ec6223ae50d6dda94cbd5103310ca2613e31db812ccfbac6c6f8a89a","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e80e7b43963d0ceeb0f0e86afec1314785a7a44e7b8b51dba0004b7e6a4c255","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87854f21f0ed7a076271290152d2c2bcdc078111756d445577c6546852456e29","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87854f21f0ed7a076271290152d2c2bcdc078111756d445577c6546852456e29","downloaded_from":"2026-09-09T22:55:23.760Z","last_downloaded_at":"2026-09-09T22:55:23.760Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478114","source_sha256":"53f582e5724559245f327a1fc8a98bca4d46ff8353456a98f6c498d70fca2111"}}