# ASC 210-946-S50: Balance Sheet — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/946/#sec-50-disclosure)

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## ASC 210-946-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/210/946/#sec-50-disclosure)

SEC content: yes

#### Cash

##### [210-946-S50-1](https://asc.understandingaccounting.org/asc/210/946/#210-946-S50-1)

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See paragraph [946-210-S99-1](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-1), Regulation S-X Rule 6-04.5, for the required disclosures pertaining to cash.

#### Notes Payable, Bonds, and Similar Debt

##### [210-946-S50-2](https://asc.understandingaccounting.org/asc/210/946/#210-946-S50-2)

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See paragraph [946-210-S99-1](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-1), Regulation S-X Rule 6-04.13(b), for the required disclosures pertaining to notes payable, bonds, and similar debt.

#### Units of Capital

##### [210-946-S50-3](https://asc.understandingaccounting.org/asc/210/946/#210-946-S50-3)

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See paragraph [946-210-S99-1](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-1), Regulation S-X Rule 6-04.16(b), for the required disclosures pertaining to unit investment trusts.

#### Statement of Net Assets

##### [210-946-S50-4](https://asc.understandingaccounting.org/asc/210/946/#210-946-S50-4)

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See paragraph [946-210-S99-2](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-2), Regulation S-X Rule 6-05, for the required disclosures related to the statement of net assets.

#### Balance Sheets Filed by Issuers of Face-Amount Certificates

##### [210-946-S50-5](https://asc.understandingaccounting.org/asc/210/946/#210-946-S50-5)

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See paragraph [946-210-S99-3](https://asc.understandingaccounting.org/asc/210/946/#210-946-S99-3), Regulation S-X Rule 6-06, for the required disclosures related to face-amount certificate issuers.