# ASC 235-942-S50: Notes to Financial Statements — Financial Services—Depository and Lending — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/235/942/#sec-50-disclosure)

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## ASC 235-942-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/235/942/#sec-50-disclosure)

SEC content: yes

#### Foreign Activities

##### [235-942-S50-1](https://asc.understandingaccounting.org/asc/235/942/#235-942-S50-1)

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See paragraph [942-235-S99-1](https://asc.understandingaccounting.org/asc/235/942/#235-942-S99-1), Regulation S-X Rule 9-05, for disclosure requirements pertaining to [foreign activities](https://asc.understandingaccounting.org/glossary/f/#foreign-activities "See paragraph 942-235-S99-1, Regulation S-X Rule 9-05(c)(1), for the definition of foreign activities for purposes of Regulation S-X Rule 9-05.").

#### Loan Losses

##### [235-942-S50-2](https://asc.understandingaccounting.org/asc/235/942/#235-942-S50-2)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03(7)(d), for disclosure requirements pertaining to loan losses.

#### Loans Made to Related Parties

##### [235-942-S50-3](https://asc.understandingaccounting.org/asc/235/942/#235-942-S50-3)

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See paragraph [942-210-S99-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-S99-1), Regulation S-X Rule 9-03(7)(e), for disclosure requirements for loans made by the registrants to certain related parties.

#### Compensating Balance Arrangements

##### [235-942-S50-4](https://asc.understandingaccounting.org/asc/235/942/#235-942-S50-4)

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See paragraph [210-10-S99-2](https://asc.understandingaccounting.org/asc/210/10/#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.