# ASC 310-944-50: Receivables — Financial Services—Insurance — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/944/#50-disclosure)

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## ASC 310-944-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/944/#50-disclosure)

SEC content: no

#### Mortgage Loans

##### [310-944-50-1](https://asc.understandingaccounting.org/asc/310/944/#310-944-50-1)

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If realized gains and losses are not presented as a separate item in the statement of earnings, they shall be disclosed in the notes to financial statements.

### Reinsurance Contracts

#### Reinsurance Recoverables

##### [310-944-50-2](https://asc.understandingaccounting.org/asc/310/944/#310-944-50-2)

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Paragraph [944-310-45-6](https://asc.understandingaccounting.org/asc/310/944/#310-944-45-6) states that, although amounts recoverable on unasserted claims shall be reported as [reinsurance recoverables](https://asc.understandingaccounting.org/glossary/r/#reinsurance-recoverable "All amounts recoverable from reinsurers for paid and unpaid claims and claim settlement expenses, including estimated amounts receivable for unsettled claims, claims incurred but not reported, or policy benefits."), details of the amounts comprising reinsurance recoverables may be presented separately.

### Financial Guarantee Insurance Contracts

##### [310-944-50-3](https://asc.understandingaccounting.org/asc/310/944/#310-944-50-3)

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To meet the disclosure objective in paragraph [944-20-50-7](https://asc.understandingaccounting.org/asc/944/20/#944-20-50-7), an insurance entity shall disclose all of the following information for each annual period and interim period:

1.  a
    
    For financial guarantee insurance contracts where premiums are received as payments over the period of the contract, rather than at inception, all of the following:
    
    1.  1
        
        The premium receivable as of the date(s) of the statement of financial position and the line item in the statement of financial position where the amount is reported (if not presented separately)
        
    2.  2
        
        The unearned premium revenue as of the date(s) of the statement of financial position and the line item in the statement of financial position where the amount is reported (if not presented separately)
        
    3.  3
        
        The amount of accretion on the premium receivable and the line item in the statement of income where that amount is reported (if not presented separately)
        
    4.  4
        
        The weighted-average risk-free rate used to discount the premiums expected to be collected
        
    5.  5
        
        The weighted-average period of the premium receivable.
        
2.  b
    
    A schedule of premiums expected to be collected related to the premium receivable detailing both of the following:
    
    1.  1
        
        The four quarters of the subsequent annual period and each of the next four annual periods
        
    2.  2
        
        The remaining periods aggregated in five-year increments.
        
3.  c
    
    A rollforward of the premium receivable for the period, including all of the following:
    
    1.  1
        
        The beginning premium receivable
        
    2.  2
        
        Premium payments received
        
    3.  3
        
        New business written
        
    4.  4
        
        Adjustments to the premium receivable, including all of the following:
        
        1.  i
            
            Adjustments for changes in the period of a financial guarantee insurance contract
            
        2.  ii
            
            An explanation of why the adjustments in item (c)(4)(i) occurred
            
        3.  iii
            
            Accretion of the premium receivable discount
            
        4.  iv
            
            Other adjustments with explanations provided.
            
    5.  5
        
        The ending premium receivable.