{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/944/#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":"235-944","subtopic_title":"Financial Services—Insurance","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Supplemental Schedules","paragraphs":[{"citation":"235-944-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E0EF1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/320/946/#320-946-S99-7\" class=\"xref\">946-320-S99-7</a>, Regulation S-X Rule 12-15, for the requirements of Schedule I—Summary of Investments—Other than Investments in Related Parties. </span></span></div></div>","snippet":"See paragraph 946-320-S99-7, Regulation S-X Rule 12-15, for the requirements of Schedule I—Summary of Investments—Other than Investments in Related Parties.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e54419881c92679b35becaf5f623c236f477585b1b60727cfaf7f0003269cf0","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E0FFB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-3\" class=\"xref\">235-10-S99-3</a>, Regulation S-X Rule 12-04, for the requirements of Schedule II—Condensed Financial Information of Registrant. </span></span></div></div>","snippet":"See paragraph 235-10-S99-3, Regulation S-X Rule 12-04, for the requirements of Schedule II—Condensed Financial Information of Registrant.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:442fa0c6711c0362eb13526aaa9eeb3f987951b2e5555e616107a13c7f5fcb8e","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-3","para":"S50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E1120-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/944/#235-944-S99-1\" class=\"xref\">944-235-S99-1</a>, Regulation S-X Rule 12-16, for the requirements of Schedule III—Supplementary Insurance Information. </span></span></div></div>","snippet":"See paragraph 944-235-S99-1, Regulation S-X Rule 12-16, for the requirements of Schedule III—Supplementary Insurance Information.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7a5a7d1433c5d2f37abe32bcab13672b4e1549d6a7f96989597f36ee4711369","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-4","para":"S50-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E1208-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/944/#235-944-S99-2\" class=\"xref\">944-235-S99-2</a>, Regulation S-X Rule 12-17, for the requirements of Schedule IV—Reinsurance </span></span></div></div>","snippet":"See paragraph 944-235-S99-2, Regulation S-X Rule 12-17, for the requirements of Schedule IV—Reinsurance","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdca96cc5bdb4f7f4efb7210901168a7ce4fe1931d88b00da0950b9e98943431","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-5","para":"S50-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E12D4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-4\" class=\"xref\">235-10-S99-4</a>, Regulation S-X Rule 12-09, for the requirements of Schedule V—Valuation and Qualifying Accounts. </span></span></div></div>","snippet":"See paragraph 235-10-S99-4, Regulation S-X Rule 12-09, for the requirements of Schedule V—Valuation and Qualifying Accounts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2beed08698178c28af3afad71212381ae720f9ecec10cf2aaf2466c7a1a9a315","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477298","source_sha256":"ce6d1082484424e99bfb3b1574594ec8d7e4471f0ff54c6e60acc91f7382c8e6"}},{"citation":"235-944-S50-6","para":"S50-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FC3E13A5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/944/#235-944-S99-3\" class=\"xref\">944-235-S99-3</a>, Regulation S-X Rule 12-18, for the requirements of Schedule VI—Supplemental Information Concerning Property-Casualty Insurance Operations. </span></span></div></div>","snippet":"See paragraph 944-235-S99-3, Regulation S-X Rule 12-18, for the requirements of Schedule VI—Supplemental Information Concerning Property-Casualty Insurance Operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:846c943c1e493645733732704f7320008c244e34d03982df19775b9267c9af61","downloaded_from":"2026-09-09T23:16:13.462Z","last_downloaded_at":"2026-09-09T23:16:13.462Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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