{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/946/#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. Pending content is not necessarily effective.","topic":"210","topic_title":"Balance Sheet","subtopic":"210-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Schedule of Investments","paragraphs":[{"citation":"210-946-50-1","para":"50-1","html":"
In the absence of regulatory requirements, investment companies other than nonregistered investment partnerships shall do all of the following:
  1. a
    Disclose the name, number of shares, or principal amount of all of the following:
    1. 1
      Each investment (including short sales, written options, futures contracts, forward contracts, and other investment-related liabilities) whose fair value constitutes more than 1 percent of net assets. In applying the 1-percent test, total long and total short positions in any one issuer should be considered separately.
    2. 2
      All investments in any one issuer whose fair values aggregate more than 1 percent of net assets. In applying the 1-percent test, total long and total short positions in any one issuer should be considered separately.
    3. 3
      At a minimum, the 50 largest investments.
  2. b
    Categorize investments by both of the following characteristics:
    1. 1
      The type of investment (such as common stocks, preferred stocks, convertible securities, fixed income securities, government securities, options purchased, options written, warrants, futures contracts, loan participations and assignments, short-term securities, repurchase agreements, short sales, forward contracts, other investment companies, and so forth)
    2. 2
      The related industry, country, or geographic region of the investment.
  3. c
    Disclose the aggregate other investments (each of which is not required to be disclosed by (a)) without specifically identifying the issuers of such investments, and categorize as required by (b). The disclosure shall include both of the following:
    1. 1
      The percent of net assets that each such category represents
    2. 2
      The total value for category in (b)(1) and (b)(2).
","snippet":"In the absence of regulatory requirements, investment companies other than nonregistered investment partnerships shall do all of the following:\n(a) Disclose the name, number of shares, or principal amount of all of the f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:268175a7f78ea0e289ba2d87a52635c8d055168f3613db9e6718b67ffe01a7fc","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-2","para":"50-2","html":"
For required disclosures about any other significant concentration of credit risk, see Section 825-10-50. For example, an international fund that categorizes its investments by industry or geographic region should also report a summary of its investments by country, if such concentration is significant.
","snippet":"For required disclosures about any other significant concentration of credit risk, see Section 825-10-50. For example, an international fund that categorizes its investments by industry or geographic region should also r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad32b68f4dfc8ad7b4ea5ed8f96d4ac4769ed27baa10ca9d9494785dfb165789","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-3","para":"50-3","html":"
For required disclosures about certain significant estimates, such as use of estimates by directors, general partners, or others in an equivalent capacity to value securities, see Subtopic 275-10.
","snippet":"For required disclosures about certain significant estimates, such as use of estimates by directors, general partners, or others in an equivalent capacity to value securities, see Subtopic 275-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4a1567c2c26499bb632fba79df793f68567f78ba1e7d07f56c7aa8818cd5d9a","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-4","para":"50-4","html":"
Except as noted in the following paragraph, the guidance in paragraph 946-210-50-6 applies to investment partnerships that are exempt from Securities and Exchange Commission (SEC) registration under the Investment Company Act of 1940, which include all of the following:
  1. a
    Hedge funds
  2. b
    Limited liability companies
  3. c
    Limited liability partnerships
  4. d
    Limited duration companies
  5. e
    Offshore investment companies with similar characteristics
  6. f
    Commodity pools subject to regulation under the Commodity Exchange Act of 1974.
","snippet":"Except as noted in the following paragraph, the guidance in paragraph 946-210-50-6 applies to investment partnerships that are exempt from Securities and Exchange Commission (SEC) registration under the Investment Compan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:358e861f65b99375a2ff8f52c44595d1369847bde631ae8e28658e414985c4c7","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-5","para":"50-5","html":"
The guidance in the following paragraph does not apply to investment partnerships that are brokers and dealers in securities subject to regulation under the Securities Exchange Act of 1934 (registered broker-dealers) and that manage funds only for those who are officers, directors, or employees of the general partner. For guidance applicable to those entities, see Topic 940.
","snippet":"The guidance in the following paragraph does not apply to investment partnerships that are brokers and dealers in securities subject to regulation under the Securities Exchange Act of 1934 (registered broker-dealers) and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:434853cd52657aef3ebcc3b6527d6a53b90d97fed0016f73c212eafd87b0386d","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-6","para":"50-6","html":"
The financial statements of an investment partnership meeting the condition in paragraph 946-210-50-4 shall, at a minimum, include a condensed schedule of investments in securities owned by the partnership at the close of the most recent period. Such a schedule shall do all of the following:
  1. a
    Categorize investments by all of the following:
    1. 1
      Type (such as common stocks, preferred stocks, convertible securities, fixed-income securities, government securities, options purchased, options written, warrants, futures, loan participations, short sales, other investment companies, and so forth)
    2. 2
      Country or geographic region, except for derivative instruments for which the underlying is not a security (see (a)(4))
    3. 3
      Industry, except for derivative instruments for which the underlying is not a security (see (a)(4))
    4. 4
      For derivative instruments for which the underlying is not a security, by broad category of underlying (for example, grains and feeds, fibers and textiles, foreign currency, or equity indexes) in place of the categories in (a)(2) and (a)(3).
  2. b
    Report the percent of net assets that each such category represents and the total fair value and cost for each category in (a)(1) and (a)(2).
  3. c
    Disclose the name, number of shares or principal amount, fair value, and type of both of the following:
    1. 1
      Each investment (including short sales) constituting more than 5 percent of net assets, except for derivative instruments (see (e) and (f)). In applying the 5-percent test, total long and total short positions in any one issuer should be considered separately.
    2. 2
      All investments in any one issuer aggregating more than 5 percent of net assets, except for derivative instruments (see (e) and (f)). In applying the 5-percent test, total long and total short positions in any one issuer shall be considered separately.
  4. d
    Aggregate other investments (each of which is 5 percent or less of net assets) without specifically identifying the issuers of such investments, and categorize them in accordance with the guidance in (a). In applying the 5-percent test, total long and total short positions in any one issuer shall be considered separately.
  5. e
    Disclose the number of contracts, range of expiration dates, and cumulative appreciation (depreciation) for open futures contracts of a particular underlying (such as wheat, cotton, specified equity index, or U.S. Treasury Bonds), regardless of exchange, delivery location, or delivery date, if cumulative appreciation (depreciation) on the open contracts exceeds 5 percent of net assets. In applying the 5-percent test, total long and total short positions in any one issuer shall be considered separately.
  6. f
    Disclose the range of expiration dates and fair value for all other derivative instruments of a particular underlying (such as foreign currency, wheat, specified equity index, or U.S. Treasury Bonds) regardless of counterparty, exchange, or delivery date, if fair value exceeds 5 percent of net assets. In applying the 5-percent test, total long and total short positions in any one issuer shall be considered separately.
  7. g
    Provide both of the following additional qualitative descriptions for each investment in another nonregistered investment partnership whose fair value constitutes more than 5 percent of net assets:
    1. 1
      The investment objective
    2. 2
      Restrictions on redemption (that is, liquidity provisions).
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Paragraph superseded by Accounting Standards Update No. 2016-19.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e307ada8ed5f6dd1e2dc4b98fc6502da094f73004f83c01922e023d775368c5","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-8","para":"50-8","html":"
Investments in other investment companies (investees), such as investment partnerships, limited liability companies, and funds of funds, shall be considered investments for purposes of applying paragraph 946-210-50-1(a) through (b)and 946-210-50-6.
","snippet":"Investments in other investment companies (investees), such as investment partnerships, limited liability companies, and funds of funds, shall be considered investments for purposes of applying paragraph 946-210-50-1(a) …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b547d590312f4b9d07be0f115e1cb2a0840150c44d9dcf5c81093e948e3c032","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-9","para":"50-9","html":"
If the reporting investment company's proportional share of any investment owned by any individual investee exceeds 5 percent of the reporting investment company's net assets at the reporting date, each such investment shall be named and categorized as discussed in paragraph 946-210-50-6. These investee disclosures shall be made either in the condensed schedule of investments (as components of the investment in the investee) or in a note to that schedule.
","snippet":"If the reporting investment company's proportional share of any investment owned by any individual investee exceeds 5 percent of the reporting investment company's net assets at the reporting date, each such investment s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b881482d26bff60c90857e166da0630b49a2bd747fd9f8cf4b4b54df9134a51","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-10","para":"50-10","html":"
If information about the investee's portfolio is not available, that fact shall be disclosed.
","snippet":"If information about the investee's portfolio is not available, that fact shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20998d9c2ffb74cf6f3395bc218dd04ed8d90360fad9ff1cca9f0f8646904043","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-11","para":"50-11","html":"
The terms, conditions, and other arrangements relating to a credit enhancement shall be disclosed in the notes to financial statements.
","snippet":"The terms, conditions, and other arrangements relating to a credit enhancement shall be disclosed in the notes to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b1ca4f4a8e78bcee3bbd3c3d6a74d0204b6e571343924d15ed3b667f1da8505","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-12","para":"50-12","html":"
For a put option provided by an affiliate, the schedule of investments shall describe the put as from an affiliate and the notes to financial statements shall include the name and relationship of the affiliate.
","snippet":"For a put option provided by an affiliate, the schedule of investments shall describe the put as from an affiliate and the notes to financial statements shall include the name and relationship of the affiliate.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82b1fbafa00f2684a30d1b0c426b709b695cef433cd3134ca92ce60964c1c577","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"citation":"210-946-50-13","para":"50-13","html":"
For a letter of credit, the name of the entity issuing the letter of credit shall be disclosed separately.
","snippet":"For a letter of credit, the name of the entity issuing the letter of credit shall be disclosed separately.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d65984a122ad7f1186570a8d9fc70c26c5ce1d7e7dfe35b43df0fb38a8ffebcb","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dc70155020b16ca60e0d8c91238b34fac037bef1f7a6932246a71f2bc9e8131","downloaded_from":"2026-09-09T23:01:41.571Z","last_downloaded_at":"2026-09-09T23:01:41.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478795","source_sha256":"d7c1a9a459aa747c228fc66e93d0b37f300de39591554fb52f213c589508b62b"}},{"block":null,"heading":"Fully Benefit-Responsive Investment Contracts","paragraphs":[{"citation":"210-946-50-14","para":"50-14","html":"
Investment companies identified in paragraph 946-210-45-11 shall disclose all of the following in connection with fully benefit-responsive investment contracts, in the aggregate:
  1. a
    A description of the nature of those investment contracts.
  2. b
    A description of how those investment contracts operate.
  3. c
    A description of the methodology for calculating the interest crediting for those investment contracts, including all of the following:
    1. 1
      The key factors that could influence future average interest crediting rates
    2. 2
      The basis for and frequency of determining interest crediting rate resets
    3. 3
      Any minimum interest crediting rate under the terms of the contracts.
  4. d
    An explanation of the relationship between future interest crediting rates and the amount reported on the statement of assets and liabilities representing the adjustment for the portion of net assets attributable to fully benefit-responsive investment contracts from fair value to contract value.
  5. e
    A reconciliation between the beginning and ending balance of the amount presented on the statement of assets and liabilities that represents the difference between net assets reflecting all investments at fair value and net assets for each period in which a statement of changes in net assets is presented. This reconciliation shall include both of the following:
    1. 1
      The change in the difference between the fair value and contract value of all fully benefit-responsive investment contracts
    2. 2
      The increase or decrease due to changes in the fully benefit-responsive status of the fund's investment contracts.
  6. f
    The average yield earned by the entire fund (which may differ from the interest rate credited to participants in the fund) for each period for which a statement of assets and liabilities is presented. This average yield shall be calculated by dividing the annualized earnings of all investments in the fund (irrespective of the interest rate credited to participants in the fund) by the fair value of all investments in the fund.
  7. g
    The average yield earned by the entire fund with an adjustment to reflect the actual interest rate credited to participants in the fund for each period for which a statement of assets and liabilities is presented. This average yield shall be calculated by dividing the annualized earnings credited to participants in the fund (irrespective of the actual earnings of the investments in the fund) by the fair value of all investments in the fund.
  8. h
    Both of the following sensitivity analyses:
    1. 1
      The weighted average interest crediting rate (that is, the contract value yield) as of the date of the latest statement of assets and liabilities and the effect on this weighted average interest crediting rate, calculated as of the date of the latest statement of assets and liabilities and the end of the next four quarterly periods, under two or more scenarios where there is an immediate hypothetical increase or decrease in market yields, with no change to the duration of the underlying investment portfolio and no contributions or withdrawals. Those scenarios should include, at a minimum, immediate hypothetical increases and decreases in market yields equal to one-quarter and one-half of the current yield.
    2. 2
      The effect on the weighted average interest crediting rate calculated as of the date of the latest statement of assets and liabilities and the next four quarterly reset dates, under two or more scenarios where there are the same immediate hypothetical changes in market yields in the first analysis, combined with an immediate, one-time, hypothetical 10 percent decrease in the net assets of the fund due to participant transfers, with no change to the duration of the portfolio.
  9. i
    A description of the events that limit the ability of the fund to transact at contract value with the issuer (for example, premature termination of the contracts by the fund, plant closings, layoffs, plan termination, bankruptcy, mergers, and early retirement incentives), including a statement as to whether the occurrence of those events that would limit the fund's ability to transact at contract value with the participants in the fund is probable or not probable.
  10. j
    A description of the events and circumstances that would allow issuers to terminate fully benefit-responsive investment contracts with the fund and settle at an amount different from contract value.
Example 2 (see paragraph 946-210-55-2) illustrates the application of this guidance.
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