{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/944/#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. 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href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.2, for the required disclosures pertaining to restricted cash. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.2, for the required disclosures pertaining to restricted cash.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3eb9a26af1914139469adfea5dd1bcc799252d70ce2afc9b29a7a81e97530715","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.13, for the required disclosures pertaining to policy liabilities and accruals. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.13, for the required disclosures pertaining to policy liabilities and accruals.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23bcc94c4a3e8e169e31add9288a94e0333e1a56315b4d75dbea2db899b1df3f","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.14, for the required disclosures pertaining to participating insurance. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.14, for the required disclosures pertaining to participating insurance.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a132721b372e659ee56cbad7ec75dac0de54a3eee3b47869ff9cc5453b9b92d","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478305","source_sha256":"cd9eb047bbc93289c37ad0618449888ac74e2d6c56e4840dd5bcdbfef8d7aa70"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7c9bb99613c12bcb37fb4750d016075c0a1fa2af743f6f457d4ad288d5c9e2b","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478305","source_sha256":"cd9eb047bbc93289c37ad0618449888ac74e2d6c56e4840dd5bcdbfef8d7aa70"}},{"block":null,"heading":"Minority Interests in Consolidated Subsidiaries","paragraphs":[{"citation":"210-944-S50-5","para":"S50-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FB6B468D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.20, for the required disclosures pertaining minority interests in consolidated subsidiaries. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.20, for the required disclosures pertaining minority interests in consolidated subsidiaries.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ec2171b0c12d6a81fd3ab114c2df48792b0ce16537d0bff20afe7c1296ce469","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.21, for the required disclosures pertaining to redeemable preferred stock. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.21, for the required disclosures pertaining to redeemable preferred stock.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc28910640333cbbbac7548564dec50b000c3af51f278a86ba992a1f6349070","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478305","source_sha256":"cd9eb047bbc93289c37ad0618449888ac74e2d6c56e4840dd5bcdbfef8d7aa70"}},{"citation":"210-944-S50-7","para":"S50-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FB6B4989-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.22, for the required disclosures pertaining to preferred stocks that are not redeemable or are redeemable solely at the option of the issuer. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.22, for the required disclosures pertaining to preferred stocks that are not redeemable or are redeemable solely at the option of the issuer.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c39ab17f69fabb66a2ff397beb7ed5e160d4a86064163d2d0bc779e74ccf6467","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478305","source_sha256":"cd9eb047bbc93289c37ad0618449888ac74e2d6c56e4840dd5bcdbfef8d7aa70"}},{"citation":"210-944-S50-8","para":"S50-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FB6B4AEC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.22, for the required disclosures pertaining to common stocks. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.22, for the required disclosures pertaining to common stocks.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5db7d87cff6eb172d4aeebcc694ba1849915f1ef43a2ec15a7705b82817593f","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478305","source_sha256":"cd9eb047bbc93289c37ad0618449888ac74e2d6c56e4840dd5bcdbfef8d7aa70"}},{"citation":"210-944-S50-9","para":"S50-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FB6B4C3D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a>, Regulation S-X Rule 7-03.24(c), for the required disclosures pertaining to stockholders' equity. </span></span></div></div>","snippet":"See paragraph 944-210-S99-1, Regulation S-X Rule 7-03.24(c), for the required disclosures pertaining to stockholders' equity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c670770b2331c7adfeee884629b88967ae0581a9c30eef0b4f6c390c790dfd1","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"sfragment-source\">See paragraph <a href=\"/asc/205/10/#205-10-S99-6\" class=\"xref\">205-10-S99-6</a>, Regulation S-X Rule 5-04(c), for the required supplemental schedule concerning property casualty insurance operations. </span></span></div></div>","snippet":"See paragraph 205-10-S99-6, Regulation S-X Rule 5-04(c), for the required supplemental schedule concerning property casualty insurance operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:635041ed4b9a99717eccd712b489c845923ec6ac27eb05b652732ed7f8381af7","downloaded_from":"2026-09-09T23:01:17.420Z","last_downloaded_at":"2026-09-09T23:01:17.420Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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