{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/946/#sec-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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Expenses","paragraphs":[{"citation":"220-946-S50-1","para":"S50-1","html":"
See paragraph 946-220-S99-1, Regulation S-X Rule 6-07.2, for the required disclosures pertaining to expenses.
","snippet":"See paragraph 946-220-S99-1, Regulation S-X Rule 6-07.2, for the required disclosures pertaining to expenses.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50a53d76624bb8cc9387865cbb2b785a4c94c66b7b0b162307f388f0d691ad8d","downloaded_from":"2026-09-09T23:06:45.693Z","last_downloaded_at":"2026-09-09T23:06:45.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477681","source_sha256":"87b645ff170b43bb7de09ab00006e22cdf4c1fb8062f7487c4b60c7997b86cf9"}},{"citation":"220-946-S50-2","para":"S50-2","html":"
See paragraph 946-220-S99-2, Regulation S-X Rule 6-08.2, for the required disclosures pertaining to expenses of issuers of face-amount certificates.
","snippet":"See paragraph 946-220-S99-2, Regulation S-X Rule 6-08.2, for the required disclosures pertaining to expenses of issuers of face-amount certificates.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97fd48bb8adddc80791aa9f16eecbcd790c4969439eed9bfd08b180d8829990d","downloaded_from":"2026-09-09T23:06:45.693Z","last_downloaded_at":"2026-09-09T23:06:45.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477681","source_sha256":"87b645ff170b43bb7de09ab00006e22cdf4c1fb8062f7487c4b60c7997b86cf9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e26d7f7d9c53a5354e32f16e7f3b2c5d91072319d0f75d11a770146326b763f","downloaded_from":"2026-09-09T23:06:45.693Z","last_downloaded_at":"2026-09-09T23:06:45.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477681","source_sha256":"87b645ff170b43bb7de09ab00006e22cdf4c1fb8062f7487c4b60c7997b86cf9"}},{"block":null,"heading":"Realized and Unrealized Gains (Losses) on Investments—Net","paragraphs":[{"citation":"220-946-S50-3","para":"S50-3","html":"
See paragraph 946-220-S99-1, Regulation S-X Rule 6-07.7(c), for the required disclosures pertaining to realized and unrealized gains (losses) on investments—net.
","snippet":"See paragraph 946-220-S99-1, Regulation S-X Rule 6-07.7(c), for the required disclosures pertaining to realized and unrealized gains (losses) on investments—net.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b70fe22f8485c5acde895aa863cf9065d1edc66392124229d88fa23ae310587","downloaded_from":"2026-09-09T23:06:45.693Z","last_downloaded_at":"2026-09-09T23:06:45.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477681","source_sha256":"87b645ff170b43bb7de09ab00006e22cdf4c1fb8062f7487c4b60c7997b86cf9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a13ad741208b1dcc4922876d4da662946cdc891b6963e22f84f24c98abe4ee4","downloaded_from":"2026-09-09T23:06:45.693Z","last_downloaded_at":"2026-09-09T23:06:45.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477681","source_sha256":"87b645ff170b43bb7de09ab00006e22cdf4c1fb8062f7487c4b60c7997b86cf9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1869ed3efc432f081714a20ee3369502ff778ffc6bb914c92464740ebb33fb4","downloaded_from":"2026-09-09T23:06:45.693Z","last_downloaded_at":"2026-09-09T23:06:45.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477681","source_sha256":"87b645ff170b43bb7de09ab00006e22cdf4c1fb8062f7487c4b60c7997b86cf9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1869ed3efc432f081714a20ee3369502ff778ffc6bb914c92464740ebb33fb4","downloaded_from":"2026-09-09T23:06:45.693Z","last_downloaded_at":"2026-09-09T23:06:45.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477681","source_sha256":"87b645ff170b43bb7de09ab00006e22cdf4c1fb8062f7487c4b60c7997b86cf9"}}