# ASC 310-946-S50: Receivables — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/946/#sec-50-disclosure)

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## ASC 310-946-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/946/#sec-50-disclosure)

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#### Mortgage Loans on Real Estate and Interest Earned on Mortgages

##### [310-946-S50-1](https://asc.understandingaccounting.org/asc/310/946/#310-946-S50-1)

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See paragraph [946-310-S99-1](https://asc.understandingaccounting.org/asc/310/946/#310-946-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.