# ASC 220-944-S50: Income Statement—Reporting Comprehensive Income — Financial Services—Insurance — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/944/#sec-50-disclosure)

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## ASC 220-944-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/220/944/#sec-50-disclosure)

SEC content: yes

#### Investment Income

##### [220-944-S50-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S50-1)

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See paragraph [944-220-S99-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S99-1), Regulation S-X Rule 7-04.2, for required disclosures pertaining to investment income.

#### Realized Investment Gains and Losses

##### [220-944-S50-2](https://asc.understandingaccounting.org/asc/220/944/#220-944-S50-2)

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See paragraph [944-220-S99-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S99-1), Regulation S-X Rule 7-04.3, for required disclosures pertaining to realized investment gains and losses.

#### Other Income

##### [220-944-S50-3](https://asc.understandingaccounting.org/asc/220/944/#220-944-S50-3)

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See paragraph [944-220-S99-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S99-1), Regulation S-X Rule 7-04.4, for required disclosures pertaining to other income.

#### Underwriting, Acquisition, and Insurance Expenses

##### [220-944-S50-4](https://asc.understandingaccounting.org/asc/220/944/#220-944-S50-4)

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See paragraph [944-220-S99-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S99-1), Regulation S-X Rule 7-04.7, for required disclosures pertaining to underwriting, acquisition, and insurance expenses.

#### Equity in Earnings of Unconsolidated Subsidiaries

##### [220-944-S50-5](https://asc.understandingaccounting.org/asc/220/944/#220-944-S50-5)

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See paragraph [944-220-S99-1](https://asc.understandingaccounting.org/asc/220/944/#220-944-S99-1), Regulation S-X Rule 7-04.11, for required disclosures pertaining to equity in earnings of unconsolidated subsidiaries.