# ASC 235-946-S50: Notes to Financial Statements — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/235/946/#sec-50-disclosure)

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## ASC 235-946-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/235/946/#sec-50-disclosure)

SEC content: yes

#### Qualified Assets

##### [235-946-S50-1](https://asc.understandingaccounting.org/asc/235/946/#235-946-S50-1)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(e), for requirements for disclosures pertaining to qualified assets.

#### Restricted Securities

##### [235-946-S50-2](https://asc.understandingaccounting.org/asc/235/946/#235-946-S50-2)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X, Rule 6-03(f), for required disclosures pertaining to investments in restricted securities.

#### Supplemental Schedules

##### [235-946-S50-3](https://asc.understandingaccounting.org/asc/235/946/#235-946-S50-3)

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See paragraph [946-235-S99-1](https://asc.understandingaccounting.org/asc/235/946/#235-946-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.

##### [235-946-S50-4](https://asc.understandingaccounting.org/asc/235/946/#235-946-S50-4)

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See paragraph [946-235-S99-2](https://asc.understandingaccounting.org/asc/235/946/#235-946-S99-2), Regulation S-X Rule 12-25, for the requirements of the Supplementary Profit and Loss Information.

##### [235-946-S50-5](https://asc.understandingaccounting.org/asc/235/946/#235-946-S50-5)

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See paragraph [946-235-S99-3](https://asc.understandingaccounting.org/asc/235/946/#235-946-S99-3), Regulation S-X Rule 12-26, for the requirements of Schedule VI—Certificate Reserves for face-amount certificate issuers.

##### [235-946-S50-6](https://asc.understandingaccounting.org/asc/235/946/#235-946-S50-6)

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See paragraph [946-235-S99-4](https://asc.understandingaccounting.org/asc/235/946/#235-946-S99-4), Regulation S-X Rule 12-27, for the requirements of Schedule V—Qualified Assets on Deposit for face-amount certificate issuers.