{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/946/#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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Qualified Assets","paragraphs":[{"citation":"235-946-S50-1","para":"S50-1","html":"See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(e), for requirements for disclosures pertaining to qualified assets. See paragraph 946-10-S99-3, Regulation S-X, Rule 6-03(f), for required disclosures pertaining to investments in restricted securities. See paragraph 946-235-S99-1, Regulation S-X Rule 12-24, for the requirements of Schedule IV—Real Estate Owned and Rental Income for face-amount certificate companies. See paragraph 946-235-S99-2, Regulation S-X Rule 12-25, for the requirements of the Supplementary Profit and Loss Information. See paragraph 946-235-S99-3, Regulation S-X Rule 12-26, for the requirements of Schedule VI—Certificate Reserves for face-amount certificate issuers. See paragraph 946-235-S99-4, Regulation S-X Rule 12-27, for the requirements of Schedule V—Qualified Assets on Deposit for face-amount certificate issuers.