# ASC 210-944-S50: Balance Sheet — Financial Services—Insurance — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/944/#sec-50-disclosure)

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## ASC 210-944-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/210/944/#sec-50-disclosure)

SEC content: yes

#### Long-Term Investments

##### [210-944-S50-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-1)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.1, for the required disclosures pertaining to long-term investments.

#### Restricted Cash

##### [210-944-S50-2](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-2)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.2, for the required disclosures pertaining to restricted cash.

#### Policy Liabilities and Accruals

##### [210-944-S50-3](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-3)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.13, for the required disclosures pertaining to policy liabilities and accruals.

#### Other Policyholders' Funds

##### [210-944-S50-4](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-4)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.14, for the required disclosures pertaining to participating insurance.

#### Minority Interests in Consolidated Subsidiaries

##### [210-944-S50-5](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-5)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.20, for the required disclosures pertaining minority interests in consolidated subsidiaries.

#### Stockholders' Equity

##### [210-944-S50-6](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-6)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.21, for the required disclosures pertaining to redeemable preferred stock.

##### [210-944-S50-7](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-7)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-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.

##### [210-944-S50-8](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-8)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.22, for the required disclosures pertaining to common stocks.

##### [210-944-S50-9](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-9)

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See paragraph [944-210-S99-1](https://asc.understandingaccounting.org/asc/210/944/#210-944-S99-1), Regulation S-X Rule 7-03.24(c), for the required disclosures pertaining to stockholders' equity.

#### Supplemental Information Concerning Property Casualty Insurance Operations

##### [210-944-S50-10](https://asc.understandingaccounting.org/asc/210/944/#210-944-S50-10)

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See paragraph [205-10-S99-6](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-6), Regulation S-X Rule 5-04(c), for the required supplemental schedule concerning property casualty insurance operations.