# ASC 310-948-S50: Receivables — Financial Services—Mortgage Banking — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/948/#sec-50-disclosure)

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## ASC 310-948-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/948/#sec-50-disclosure)

SEC content: yes

#### Supplemental Schedule

##### [310-948-S50-1](https://asc.understandingaccounting.org/asc/310/948/#310-948-S50-1)

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See paragraph [205-10-S99-6](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-6), Regulation S-X Rule 5-04(c), for the entities required to include Schedule IV—Mortgage Loans on Real Estate.

##### [310-948-S50-2](https://asc.understandingaccounting.org/asc/310/948/#310-948-S50-2)

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See paragraph [948-310-S99-1](https://asc.understandingaccounting.org/asc/310/948/#310-948-S99-1), Regulation S-X Rule 12-29, for the disclosure requirements of Schedule IV—Mortgage Loans on Real Estate.

##### [310-948-S50-3](https://asc.understandingaccounting.org/asc/310/948/#310-948-S50-3)

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See paragraph [970-10-S99-1](https://asc.understandingaccounting.org/asc/970/10/#970-10-S99-1), SAB Topic 7.C, for SEC Staff views on whether certain supplemental schedules are required in annual reports.