{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/942/#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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Foreign Activities","paragraphs":[{"citation":"235-942-S50-1","para":"S50-1","html":"See paragraph 942-235-S99-1, Regulation S-X Rule 9-05, for disclosure requirements pertaining to foreign activities. See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(d), for disclosure requirements pertaining to loan losses. See paragraph 942-210-S99-1, Regulation S-X Rule 9-03(7)(e), for disclosure requirements for loans made by the registrants to certain related parties. See paragraph 210-10-S99-2, SAB Topic 6.H.1.b, for SEC Staff views on the applicability of ASR 148 to certain bank holding companies and brokerage firms.