{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/946/#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":"310","topic_title":"Receivables","subtopic":"310-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Mortgage Loans on Real Estate and Interest Earned on Mortgages","paragraphs":[{"citation":"310-946-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_117A9042-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/310/946/#310-946-S99-1\" class=\"xref\">946-310-S99-1</a>, Regulation S-X Rule 12-23, for the requirements of Schedule III—Mortgage Loans on Real Estate and Interest Earned on Mortgages for face-amount certificate investment companies. </span></span></div></div>","snippet":"See paragraph 946-310-S99-1, Regulation S-X Rule 12-23, for the requirements of Schedule III—Mortgage Loans on Real Estate and Interest Earned on Mortgages for face-amount certificate investment companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cb53ee8943c0af756b7cf7255a5066838d07872f7e669e1a39a66dba323ab5a","downloaded_from":"2026-09-09T23:30:36.093Z","last_downloaded_at":"2026-09-09T23:30:36.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478607","source_sha256":"c8e55ad48d77bbb3255036a946370fcbf40c7cc9e3de36eb6b35d4f70c7d92da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05230f4bf627d7ca2637e14359afd87c18272adb02209c9e416a4b291e0c7317","downloaded_from":"2026-09-09T23:30:36.093Z","last_downloaded_at":"2026-09-09T23:30:36.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478607","source_sha256":"c8e55ad48d77bbb3255036a946370fcbf40c7cc9e3de36eb6b35d4f70c7d92da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5663207c6e7871aeb931923f5036a63d3e004b596c741e599d8214b25fc835d4","downloaded_from":"2026-09-09T23:30:36.093Z","last_downloaded_at":"2026-09-09T23:30:36.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478607","source_sha256":"c8e55ad48d77bbb3255036a946370fcbf40c7cc9e3de36eb6b35d4f70c7d92da"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5663207c6e7871aeb931923f5036a63d3e004b596c741e599d8214b25fc835d4","downloaded_from":"2026-09-09T23:30:36.093Z","last_downloaded_at":"2026-09-09T23:30:36.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478607","source_sha256":"c8e55ad48d77bbb3255036a946370fcbf40c7cc9e3de36eb6b35d4f70c7d92da"}}