{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/948/#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":"310-948","subtopic_title":"Financial Services—Mortgage Banking","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Supplemental Schedule","paragraphs":[{"citation":"310-948-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_178E3C11-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/10/#205-10-S99-6\" class=\"xref\">205-10-S99-6</a>, Regulation S-X Rule 5-04(c), for the entities required to include Schedule IV—Mortgage Loans on Real Estate. </span></span></div></div>","snippet":"See paragraph 205-10-S99-6, Regulation S-X Rule 5-04(c), for the entities required to include Schedule IV—Mortgage Loans on Real Estate.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3788f3ee9d48a8e36b8f41325b1deca872a89e62916d8b4f3e2b75b07a12b19d","downloaded_from":"2026-09-09T23:31:19.341Z","last_downloaded_at":"2026-09-09T23:31:19.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478322","source_sha256":"a73671fe4b31a27a8c40383214299a7578c8da8231575212dacdb5921906069b"}},{"citation":"310-948-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_178E3DD2-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/310/948/#310-948-S99-1\" class=\"xref\">948-310-S99-1</a>, Regulation S-X Rule 12-29, for the disclosure requirements of Schedule IV—Mortgage Loans on Real Estate. </span></span></div></div>","snippet":"See paragraph 948-310-S99-1, Regulation S-X Rule 12-29, for the disclosure requirements of Schedule IV—Mortgage Loans on Real Estate.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34fe0b104d4ebd90cd2253e9862b6ebe01e947055fdb73ca83ed4102ecff20f0","downloaded_from":"2026-09-09T23:31:19.341Z","last_downloaded_at":"2026-09-09T23:31:19.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478322","source_sha256":"a73671fe4b31a27a8c40383214299a7578c8da8231575212dacdb5921906069b"}},{"citation":"310-948-S50-3","para":"S50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_178E3F04-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/970/10/#970-10-S99-1\" class=\"xref\">970-10-S99-1</a>, SAB Topic 7.C, for SEC Staff views on whether certain supplemental schedules are required in annual reports. </span></span></div></div>","snippet":"See paragraph 970-10-S99-1, SAB Topic 7.C, for SEC Staff views on whether certain supplemental schedules are required in annual reports.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58c1968bd157294d0a18c065ca92e758a1f6ad632ce6509baef538b94bb7ddc5","downloaded_from":"2026-09-09T23:31:19.341Z","last_downloaded_at":"2026-09-09T23:31:19.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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