# ASC 220-946-S50: Income Statement—Reporting Comprehensive Income — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/946/#sec-50-disclosure)

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## ASC 220-946-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/220/946/#sec-50-disclosure)

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#### Expenses

##### [220-946-S50-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-S50-1)

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See paragraph [946-220-S99-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-S99-1), Regulation S-X Rule 6-07.2, for the required disclosures pertaining to expenses.

##### [220-946-S50-2](https://asc.understandingaccounting.org/asc/220/946/#220-946-S50-2)

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See paragraph [946-220-S99-2](https://asc.understandingaccounting.org/asc/220/946/#220-946-S99-2), Regulation S-X Rule 6-08.2, for the required disclosures pertaining to expenses of issuers of face-amount certificates.

#### Realized and Unrealized Gains (Losses) on Investments—Net

##### [220-946-S50-3](https://asc.understandingaccounting.org/asc/220/946/#220-946-S50-3)

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See paragraph [946-220-S99-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-S99-1), Regulation S-X Rule 6-07.7(c), for the required disclosures pertaining to realized and unrealized gains (losses) on investments—net.