# ASC 210-942-50: Balance Sheet — Financial Services—Depository and Lending — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/942/#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): 2026-09-09T23:00:33.463Z to 2026-09-09T23:00:33.463Z

Record version: sha256:8c376322e82c242c7a6be1b43ab2ed4be7f23eb3465a39da6a7c58449dbaf659

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 210-942-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/210/942/#50-disclosure)

SEC content: no

#### Cash Restrictions

##### [210-942-50-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:00:33.463Z to 2026-09-09T23:00:33.463Z

Record version: sha256:28bbfa346875b43b45705ca26f0e958ce9bbc2dd293798364f1b0decd8038755

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Restrictions on the use or availability of certain cash balances, such as deposits with a Federal Reserve Bank, Federal Home Loan Bank, or correspondent financial institutions to meet reserve requirements or deposits under formal compensating balance agreements, shall be disclosed in the notes to the financial statements.