# ASC 205-946-S50: Presentation of Financial Statements — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/946/#sec-50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T22:55:23.760Z to 2026-09-09T22:55:23.760Z

Record version: sha256:87854f21f0ed7a076271290152d2c2bcdc078111756d445577c6546852456e29

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 205-946-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/205/946/#sec-50-disclosure)

SEC content: yes

#### Management Investment Companies

##### [205-946-S50-1](https://asc.understandingaccounting.org/asc/205/946/#205-946-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:55:23.760Z to 2026-09-09T22:55:23.760Z

Record version: sha256:e92d7744d577f34845aa6224dc0fdab7ffbffe93323b47b49b4d11fb8ed4f68a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [946-205-S99-1](https://asc.understandingaccounting.org/asc/205/946/#205-946-S99-1), Regulation S-X Rule 6-10(c), for supplemental schedules required for management investment companies.

#### Unit Investment Trusts

##### [205-946-S50-2](https://asc.understandingaccounting.org/asc/205/946/#205-946-S50-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:55:23.760Z to 2026-09-09T22:55:23.760Z

Record version: sha256:f74255b47aac9bd140593f9a40ad73b00b8dc250cddb5ec2ffc269199c79dd19

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [946-205-S99-1](https://asc.understandingaccounting.org/asc/205/946/#205-946-S99-1), Regulation S-X Rule 6-10(d), for supplemental schedules required for unit investment trusts.

#### Face-Amount Certificate Investment Companies

##### [205-946-S50-3](https://asc.understandingaccounting.org/asc/205/946/#205-946-S50-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:55:23.760Z to 2026-09-09T22:55:23.760Z

Record version: sha256:77c5e930ec6223ae50d6dda94cbd5103310ca2613e31db812ccfbac6c6f8a89a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [946-205-S99-1](https://asc.understandingaccounting.org/asc/205/946/#205-946-S99-1), Regulation S-X Rule 6-10(e), for supplemental schedules required for face-amount certificate investment companies.