# ASC 310-962-50: Receivables — Plan Accounting—Defined Contribution Pension Plans — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/962/#50-disclosure)

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## ASC 310-962-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/962/#50-disclosure)

SEC content: no

#### Participant Loans

##### [310-962-50-1](https://asc.understandingaccounting.org/asc/310/962/#310-962-50-1)

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The fair value disclosures prescribed in paragraphs

[825-10-50-10 through 50-16](https://asc.understandingaccounting.org/asc/825/10/#825-10-50-10)

are not required for participant loans.