# ASC 210-958-50: Balance Sheet — Not-for-Profit Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/958/#50-disclosure)

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## ASC 210-958-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/210/958/#50-disclosure)

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##### [210-958-50-1](https://asc.understandingaccounting.org/asc/210/958/#210-958-50-1)

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A [not-for-profit entity](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.") (NFP) shall disclose in notes to financial statements relevant information about the [liquidity](https://asc.understandingaccounting.org/glossary/l/#liquidity "An asset's or liability's nearness to cash. Donor-imposed restrictions may influence the liquidity or cash flow patterns of certain assets. For example, a donor stipulation that donated cash be used to acquire land and buildings limits an entity's ability to take effective actions to respond to unexpected opportunities or needs, such as emergency disaster relief. On the other hand, some donor-imposed restrictions have little or no influence on cash flow patterns or an entity's financial flexibility. For example, a gift of cash with a donor stipulation that it be used for emergency-relief efforts has a negligible impact on an entity if emergency relief is one of its major ongoing programs.") or maturity of assets and liabilities, including restrictions and self-imposed limits on the use of particular items, in addition to information provided on the face of the statement of financial position, if shown, in accordance with paragraph [958-210-45-8](https://asc.understandingaccounting.org/asc/210/958/#210-958-45-8). Specific disclosure requirements to meet that objective include the requirements in this Subtopic.

##### [210-958-50-1A](https://asc.understandingaccounting.org/asc/210/958/#210-958-50-1A)

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An NFP shall disclose the following:

1.  a
    
    Qualitative information in the notes to financial statements that is useful in assessing an entity's liquidity and that communicates how an NFP manages its liquid resources available to meet cash needs for general expenditures within one year of the date of the statement of financial position
    
2.  b
    
    Quantitative information either on the face of the statement of financial position or in the notes, and additional qualitative information in the notes as necessary, that communicates the availability of an NFP's financial assets at the date of the statement of financial position to meet cash needs for general expenditures within one year of the date of the statement of financial position (see paragraph [958-210-45-7(c)](https://asc.understandingaccounting.org/asc/210/958/#210-958-45-7)). Availability of a financial asset may be affected by:
    
    1.  1
        
        Its nature
        
    2.  2
        
        External limits imposed by donors, laws, and contracts with others
        
    3.  3
        
        Internal limits imposed by governing board decisions.
        

See example note disclosures in paragraphs

[958-210-55-5 through 55-8](https://asc.understandingaccounting.org/asc/210/958/#210-958-55-5)

and [958-205-55-21](https://asc.understandingaccounting.org/asc/205/958/#205-958-55-21).

##### [210-958-50-2](https://asc.understandingaccounting.org/asc/210/958/#210-958-50-2)

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An NFP shall disclose the following, if applicable, in the notes to financial statements and may include that information in qualitative disclosures on the availability of an NFP's financial assets in accordance with paragraph [958-210-50-1A(b)](https://asc.understandingaccounting.org/asc/210/958/#210-958-50-1A):

1.  a
    
    Unusual circumstances, such as special borrowing arrangements, requirements imposed by resource providers that cash be held in separate accounts, and known significant liquidity problems
    
2.  b
    
    The fact that the NFP has not maintained appropriate amounts of cash and cash equivalents to comply with [donor-imposed restrictions](https://asc.understandingaccounting.org/glossary/d/#donor-imposed-restriction "A donor stipulation (donors include other types of contributors, including makers of certain grants) that specifies a use for a contributed asset that is more specific than broad limits resulting from the following: The nature of the not-for-profit entity (NFP) The environment in which it operates The purposes specified in its articles of incorporation or bylaws or comparable documents for an unincorporated association. Some donors impose restrictions that are temporary in nature, for example, stipulating that resources be used after a specified date, for particular programs or services, or to acquire buildings or equipment. Other donors impose restrictions that are perpetual in nature, for example, stipulating that resources be maintained in perpetuity. Laws may extend those limits to investment returns from those resources and to other enhancements (diminishments) of those resources. Thus, those laws extend donor-imposed restrictions.") (see paragraph [958-450-50-3](https://asc.understandingaccounting.org/asc/450/958/#450-958-50-3))
    
3.  c
    
    Information about significant limits resulting from contractual agreements with suppliers, creditors, and others, including the existence of loan covenants.

##### [210-958-50-3](https://asc.understandingaccounting.org/asc/210/958/#210-958-50-3)

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Section 958-210-45 discusses the following items that are required to be included in the notes to financial statements if they are not provided on the face of the statement of financial position:

1.  a
    
    A description of the kind of asset whose use is limited (see paragraph [958-210-45-6](https://asc.understandingaccounting.org/asc/210/958/#210-958-45-6))
    
2.  b
    
    Information about the nature and amount of limitations on the use of cash and cash equivalents (see paragraph [958-210-45-7(a)](https://asc.understandingaccounting.org/asc/210/958/#210-958-45-7))
    
3.  c
    
    Contractual limitations on the use of particular assets (see paragraph [958-210-45-7(b)](https://asc.understandingaccounting.org/asc/210/958/#210-958-45-7))
    
4.  d
    
    Information about the nature and amounts of different types of restrictions that affect how and when, if ever, the resources (net assets) can be used (see paragraph [958-210-45-9](https://asc.understandingaccounting.org/asc/210/958/#210-958-45-9))
    
5.  e
    
    [Subparagraph superseded by Accounting Standards Update No. 2016-14](https://asc.understandingaccounting.org/updates/asu-2016-14/).
    
6.  f
    
    Information about additional limitations placed on net assets, such as information about the amounts and purposes of board designations of [net assets without donor restrictions](https://asc.understandingaccounting.org/glossary/n/#net-assets-without-donor-restrictions "The part of net assets of a not-for-profit entity that is not subject to donor-imposed restrictions (donors include other types of contributors, including makers of certain grants).") required in accordance with paragraph [958-210-45-11](https://asc.understandingaccounting.org/asc/210/958/#210-958-45-11).