{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/942/#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":"310","topic_title":"Receivables","subtopic":"310-942","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":"Loans and Allowance for Loan Losses","paragraphs":[{"citation":"310-942-S50-1","para":"S50-1","html":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.7, for disclosure requirements pertaining to loans and allowance for loan losses. See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.9, for disclosure requirements pertaining to amounts receivable from customers on unmatured drafts and bills of exchange. See paragraph 942-310-S99-1, SAB Topic 11.H.1, for SEC Staff views regarding appropriate disclosures for deposit-relending arrangements between U.S. banks and certain foreign banks and borrowers. See paragraph 942-310-S99-2, SAB Topic 11.H.2, for SEC Staff views on disclosure related to Mexican debt exchange transactions. See paragraph 942-310-S99-3, SAB Topic 11.I, for SEC Staff views on disclosures pertaining to an allocated transfer risk reserve.