# ASC 310-942-S50: Receivables — Financial Services—Depository and Lending — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/942/#sec-50-disclosure)

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## ASC 310-942-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/942/#sec-50-disclosure)

SEC content: yes

#### Loans and Allowance for Loan Losses

##### [310-942-S50-1](https://asc.understandingaccounting.org/asc/310/942/#310-942-S50-1)

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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, for disclosure requirements pertaining to loans and allowance for loan losses.

#### Due from Customers on Acceptances

##### [310-942-S50-2](https://asc.understandingaccounting.org/asc/310/942/#310-942-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 9-03.9, for disclosure requirements pertaining to amounts receivable from customers on unmatured drafts and bills of exchange.

#### Deposit-Relending Arrangements

##### [310-942-S50-3](https://asc.understandingaccounting.org/asc/310/942/#310-942-S50-3)

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See paragraph [942-310-S99-1](https://asc.understandingaccounting.org/asc/310/942/#310-942-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.

#### Accounting and Disclosures by Bank Holding Companies for a Mexican Debt Exchange Transaction

##### [310-942-S50-4](https://asc.understandingaccounting.org/asc/310/942/#310-942-S50-4)

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See paragraph [942-310-S99-2](https://asc.understandingaccounting.org/asc/310/942/#310-942-S99-2), SAB Topic 11.H.2, for SEC Staff views on disclosure related to Mexican debt exchange transactions.

#### Allocated Transfer Risk Reserve

##### [310-942-S50-5](https://asc.understandingaccounting.org/asc/310/942/#310-942-S50-5)

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See paragraph [942-310-S99-3](https://asc.understandingaccounting.org/asc/310/942/#310-942-S99-3), SAB Topic 11.I, for SEC Staff views on disclosures pertaining to an allocated transfer risk reserve.