{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/965/#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":"310-965","subtopic_title":"Plan Accounting—Health and Welfare Benefit Plans","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2289ED06-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Disclosure of the nature of payments made to insurance entities shall be made for both of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Deposits required to be maintained to be applied against future losses in excess of current premiums</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Premium stabilization reserves.</div></li></ol></div></div>","snippet":"Disclosure of the nature of payments made to insurance entities shall be made for both of the following:\n(a) Deposits required to be maintained to be applied against future losses in excess of current premiums\n(b) Premiu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b097c78b1d326de91c153cda7e4e318c804636bdff746fd518182497759e3b1d","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}},{"citation":"310-965-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2289EE0D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the amount of the refund due from an insurance entity for experience-rating cannot be reasonably estimated, that fact shall be disclosed. </span></span></div></div>","snippet":"If the amount of the refund due from an insurance entity for experience-rating cannot be reasonably estimated, that fact shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04690360341b86d33c4f99a10c941f0aebe7ef021c3db4b151da8563de239337","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7674862471a401ab68497b0696c596f43d356f3eaa70c96173b07e63adab168","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e013e4ce0da522cbe294ab7d07c3e9d7bc193ba84b86bab909459611ae8ffd84","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e013e4ce0da522cbe294ab7d07c3e9d7bc193ba84b86bab909459611ae8ffd84","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}}