# ASC 220-942-S50: Income Statement—Reporting Comprehensive Income — Financial Services—Depository and Lending — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/942/#sec-50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:05:53.504Z to 2026-09-09T23:05:53.504Z

Record version: sha256:a2296f5cff117ba3efb6c93e9b2716f200b06db26c98b3dd3adb48f7c520ed68

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 220-942-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/220/942/#sec-50-disclosure)

SEC content: yes

#### Items Required to Be Disclosed in the Financial Statement Footnotes

##### [220-942-S50-1](https://asc.understandingaccounting.org/asc/220/942/#220-942-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:05:53.504Z to 2026-09-09T23:05:53.504Z

Record version: sha256:715091eff181957e801643c889f7e9bfb95521376f5af31a065db86d4520c591

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [942-220-S99-1](https://asc.understandingaccounting.org/asc/220/942/#220-942-S99-1), Regulation S-X Rule 9-04, for rules on items required to be disclosed in the financial statement footnotes.

#### Tax Equivalent Adjustments in Financial Statements of Bank Holding Companies

##### [220-942-S50-2](https://asc.understandingaccounting.org/asc/220/942/#220-942-S50-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:05:53.504Z to 2026-09-09T23:05:53.504Z

Record version: sha256:771d2528240b8fa64fbd6bcb8828a9e9f9b6a68dc049436d66e86819e3e9016b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [942-220-S99-2](https://asc.understandingaccounting.org/asc/220/942/#220-942-S99-2), SAB Topic 11.G, Question 1, for SEC Staff views on disclosures related to tax equivalent adjustments.