# ASC 310-965-50: Receivables — Plan Accounting—Health and Welfare Benefit Plans — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/965/#50-disclosure)

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## ASC 310-965-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/965/#50-disclosure)

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##### [310-965-50-1](https://asc.understandingaccounting.org/asc/310/965/#310-965-50-1)

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Disclosure of the nature of payments made to insurance entities shall be made for both of the following:

1.  a
    
    Deposits required to be maintained to be applied against future losses in excess of current premiums
    
2.  b
    
    Premium stabilization reserves.

##### [310-965-50-2](https://asc.understandingaccounting.org/asc/310/965/#310-965-50-2)

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If the amount of the refund due from an insurance entity for experience-rating cannot be reasonably estimated, that fact shall be disclosed.