# ASC 210-10-S50: Balance Sheet — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/10/#sec-50-disclosure)

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## ASC 210-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/210/10/#sec-50-disclosure)

SEC content: yes

#### Marketable Securities

##### [210-10-S50-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.2, for disclosure requirements related to marketable securities.

#### Receivables

##### [210-10-S50-2](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-2)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.3, for disclosure requirements related to receivables.

#### Inventory

##### [210-10-S50-3](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-3)

Pending content: no

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.6, for disclosure requirements related to inventory.

#### Other Investments

##### [210-10-S50-4](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-4)

Pending content: no

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.12, for disclosure requirements related to other investments.

#### Property, Plant, and Equipment

##### [210-10-S50-5](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-5)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.13, for disclosure requirements related to property, plant, and equipment.

#### Intangible Assets

##### [210-10-S50-6](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-6)

Pending content: no

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.15, for disclosure requirements related to intangible assets.

#### Other Assets, Including Deferred Costs

##### [210-10-S50-7](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-7)

Pending content: no

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.17, for disclosure requirements related to other assets, including deferred costs.

#### Debt

##### [210-10-S50-8](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-8)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.19, for disclosure requirements related to accounts and notes payable.

##### [210-10-S50-9](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-9)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.22, for disclosure requirements related to bonds, mortgages, and other long-term debt.

##### [210-10-S50-10](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-10)

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See paragraph [220-10-S99-3](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-3), SAB Topic 1.B.1, Question 4, for SEC Staff views on disclosure pertaining to intercompany (intra-entity) debt due to a parent from a subsidiary.

#### Redeemable Preferred Stock

##### [210-10-S50-11](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-11)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.28, for disclosure requirements related to redeemable preferred stock.

#### Compensating Balance Arrangements

##### [210-10-S50-12](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-12)

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See paragraph [210-10-S99-2](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-2), SAB Topic 6.H, for SEC Staff views on disclosure of compensating balances and short-term borrowing arrangements.

#### Minority Interest Represented by Preferred Stock

##### [210-10-S50-13](https://asc.understandingaccounting.org/asc/210/10/#210-10-S50-13)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.27, for required disclosures for minority interest that is represented by preferred stock.