# ASC 320-10-50: Investments—Debt Securities — Overall — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/320/10/#50-disclosure) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:5a3b86d099b92cb2df794a0b88e5e562ed374dd40a30e7a9cb8bd030685b9637 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 320-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/320/10/#50-disclosure) SEC content: no ##### [320-10-50-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:77794d7612af8070d3e44080dfcce7f2119889cc835b44e9561bbf1d1fe1cf96 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Section provides disclosure guidance on information about [debt securities](https://asc.understandingaccounting.org/glossary/d/#debt-security "Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.") that is required to be presented in the financial statements. ##### [320-10-50-1A](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-1A) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:e4785014b6ed8db76f7ed745cb52d5a2aff388050cd5b11641ccb750a6ea9995 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The disclosures in this Section are required for all interim and annual periods when complete sets of financial statements are provided by an entity. The disclosures in this Section are not required when an entity provides summarized interim financial information. The minimum disclosure requirements for summarized interim financial information issued by publicly traded entities are established in paragraph [270-10-50-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-1). Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The disclosures in this Section are required for each interim and annual period. ##### [320-10-50-1B](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-1B) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:e9e7e5348c6ed5e38ec2cc4531f1ab15108c4327448f98700465c3bf07744504 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Major security types shall be based on the nature and risks of the security.In determining whether disclosure for a particular security type is necessary and whether it is necessary to further separate a particular security type into greater detail, an entity shall consider all of the following: 1. a (Shared) activity or business sector 2. b Vintage 3. c Geographic concentration 4. d Credit quality 5. e Economic characteristic. #### Securities Classified as Available for Sale ##### [320-10-50-2](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-2) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:304efa55ca83c02a3b5c688a76e578ef005b24aed27881f8e9add66ec8bda1db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For securities classified as available for sale, all reporting entities shall disclose all of the following by major security type as of each date for which a statement of financial position is presented: 1. a Amortized cost basis 2. aa Aggregate [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") 3. aaa Total allowance for credit losses 4. b Total unrealized gains for securities with net gains in accumulated other comprehensive income 5. c Total unrealized losses for securities with net losses in accumulated other comprehensive income 6. d Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For securities classified as available for sale, all reporting entities shall disclose all of the following by major security type as of each interim and annual date for which a statement of financial position is presented: 1. a Amortized cost basis 2. aa Aggregate [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") 3. aaa Total allowance for credit losses 4. b Total unrealized gains for securities with net gains in accumulated other comprehensive income 5. c Total unrealized losses for securities with net losses in accumulated other comprehensive income 6. d Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented. ##### [320-10-50-2A](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-2A) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:a156de957268f905c8b28738915fcb1366bfbac211f1c928a811af0003092797 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from both the fair value and amortized cost basis of the available-for-sale debt security, an entity may, as a practical expedient, exclude the applicable accrued interest that is included in the amortized cost basis for the purposes of the disclosure requirements in paragraph [320-10-50-2](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-2). If an entity elects this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from both the fair value and amortized cost basis of the available-for-sale debt security, an entity may, as a practical expedient, exclude the applicable accrued interest that is included in the amortized cost basis for the purposes of the disclosure requirements in paragraph [320-10-50-2](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-2). If an entity elects this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis in interim and annual reporting periods. ##### [320-10-50-3](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-3) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:0983cc89f9774b4c3df61c28c885e8bc127f3732a38d04ce131af94a4068d2d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Maturity information may be combined in appropriate groupings. In complying with this requirement, financial institutions (see paragraph [942-320-50-1](https://asc.understandingaccounting.org/asc/320/942/#320-942-50-1)) shall disclose the fair value and the net carrying amount (if different from fair value) of debt securities on the basis of at least the following four maturity groupings: 1. a Within 1 year 2. b After 1 year through 5 years 3. c After 5 years through 10 years 4. d After 10 years. Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)Maturity information may be combined in appropriate groupings. In complying with this requirement, financial institutions (see paragraph [942-320-50-1](https://asc.understandingaccounting.org/asc/320/942/#320-942-50-1)) shall disclose the fair value and the net carrying amount (if different from fair value) of debt securities in interim and annual reporting periods on the basis of at least the following four maturity groupings: 1. a Within 1 year 2. b After 1 year through 5 years 3. c After 5 years through 10 years 4. d After 10 years. Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed in interim and annual reporting periods. ##### [320-10-50-4](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:31e617088f56e86af6ae402566ab0b7fed2ee377c62184034b36a4ce3404e152 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). #### Securities Classified as Held to Maturity ##### [320-10-50-5](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-5) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:5f9da297cfd98657cb278b14ee7e3019cb33f635b31e895ee9b28b6d158e3976 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. All reporting entities shall disclose the following for securities classified as held to maturity by major security type as of each date for which a statement of financial position is presented: 1. a Amortized cost basis 2. aa [Subparagraph superseded by Accounting Standards Update No. 2019-04](https://asc.understandingaccounting.org/updates/asu-2019-04/). 3. aaa Total allowance for credit losses 4. b [Subparagraph superseded by Accounting Standards Update No. 2019-04](https://asc.understandingaccounting.org/updates/asu-2019-04/). 5. c [Subparagraph superseded by Accounting Standards Update No. 2019-04](https://asc.understandingaccounting.org/updates/asu-2019-04/). 6. d Net carrying amount 7. dd [Subparagraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). 8. e Gross gains and losses in accumulated other comprehensive income for any derivatives that hedged the forecasted acquisition of the held-to-maturity securities 9. f Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented. (Maturity information may be combined in appropriate groupings. In complying with this requirement, financial institutions \[see paragraph [942-320-50-1](https://asc.understandingaccounting.org/asc/320/942/#320-942-50-1)\] shall disclose the net carrying amount of debt securities on the basis of at least the following four maturity groupings: 1. 1 Within one year 2. 2 After one year through five years 3. 3 After 5 years through 10 years 4. 4 After 10 years. Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed.) Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)All reporting entities shall disclose the following for securities classified as held to maturity by major security type as of each interim and annual reporting date for which a statement of financial position is presented: 1. a Amortized cost basis 2. aa [Subparagraph superseded by Accounting Standards Update No. 2019-04](https://asc.understandingaccounting.org/updates/asu-2019-04/). 3. aaa Total allowance for credit losses 4. b [Subparagraph superseded by Accounting Standards Update No. 2019-04](https://asc.understandingaccounting.org/updates/asu-2019-04/). 5. c [Subparagraph superseded by Accounting Standards Update No. 2019-04](https://asc.understandingaccounting.org/updates/asu-2019-04/). 6. d Net carrying amount 7. dd [Subparagraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). 8. e Gross gains and losses in accumulated other comprehensive income for any derivatives that hedged the forecasted acquisition of the held-to-maturity securities 9. f Information about the contractual maturities of those securities as of the date of the most recent statement of financial position presented. (Maturity information may be combined in appropriate groupings. In complying with this requirement, financial institutions \[see paragraph [942-320-50-1](https://asc.understandingaccounting.org/asc/320/942/#320-942-50-1)\] shall disclose the net carrying amount of debt securities on the basis of at least the following four maturity groupings: 1. 1 Within one year 2. 2 After one year through five years 3. 3 After 5 years through 10 years 4. 4 After 10 years. Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed.) ##### [320-10-50-5A](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-5A) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:ff7ca599a58dac651913df98917f254af223c080975da358ca7259a0de3d00ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A [public business entity](https://asc.understandingaccounting.org/glossary/p/#public-business-entity "A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.") shall disclose the following information for securities classified as held to maturity, by major security type, as of each date for which a statement of financial position is presented: 1. a Aggregate fair value 2. b Gross unrecognized holding gains 3. c Gross unrecognized holding losses. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)A [public business entity](https://asc.understandingaccounting.org/glossary/p/#public-business-entity "A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.") shall disclose the following information for securities classified as held to maturity, by major security type, as of each interim and annual reporting date for which a statement of financial position is presented: 1. a Aggregate fair value 2. b Gross unrecognized holding gains 3. c Gross unrecognized holding losses. ##### [320-10-50-5B](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-5B) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:c1473eb73e61c54235e7b5c993617ac284d2af14ffeb3a19c9a7c528d6867b6d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A financial institution that is a public business entity shall disclose the fair value of the debt securities classified as held to maturity, by major security type, on the basis of at least the following four maturity groupings: 1. a Within 1 year 2. b After 1 year through 5 years 3. c After 5 years through 10 years 4. d After 10 years. Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For interim and annual reporting periods, a financial institution that is a public business entity shall disclose the fair value of the debt securities classified as held to maturity, by major security type, on the basis of at least the following four maturity groupings: 1. a Within 1 year 2. b After 1 year through 5 years 3. c After 5 years through 10 years 4. d After 10 years. Securities not due at a single maturity date, such as mortgage-backed securities, may be disclosed separately rather than allocated over several maturity groupings; if allocated, the basis for allocation also shall be disclosed in interim and annual reporting periods. ##### [320-10-50-5C](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-5C) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:1c6222b7047291b5df3a3ed2cbd52eb800923c27894e30a80cccbfc856fc34aa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from the amortized cost basis of held-to-maturity securities, an entity may, as a practical expedient, exclude the accrued interest receivable balance that is included in the amortized cost basis of the held-to-maturity securities for the purposes of the disclosure requirements in paragraph [320-10-50-5](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-5). If an entity applies this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from the amortized cost basis of held-to-maturity securities, an entity may, as a practical expedient, exclude the accrued interest receivable balance that is included in the amortized cost basis of the held-to-maturity securities for the purposes of the disclosure requirements in paragraph [320-10-50-5](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-5). If an entity applies this practical expedient, it shall disclose the total amount of accrued interest, net of the allowance for credit losses (if any), excluded from the disclosed amortized cost basis in interim and annual reporting periods. ##### [320-10-50-6](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:8e5dbac4f34a7b89327616e6a058c6c1d401b855cf9c850f94ab41fab33f845f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [320-10-50-7](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:a2ed8718ef8306808e62c8e38d6b89afcc626964cf50e9fc7892ab99c8523f7c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [320-10-50-8](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:2295c5a2a0674c637c7492a1b62881d96a9a6548e58c22d01ec0fe26b7b04e68 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [320-10-50-8A](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-8A) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:6adedf144f2bf58217c813830e23f44ea66c4e4a21355a980ed9cb108304bac2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [320-10-50-8B](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-8B) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:e8414a7504c1979b6521d6cc74067431b60cd23273cb589a2afd350b0cc2f2b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). #### Sales, Transfers, and Related Matters That Occurred during the Period ##### [320-10-50-9](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-9) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:44f2bf29102a4971bb0e2eb9f196d04533e3ca20df0419493982b18065201a15 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For each period for which the results of operations are presented, an entity shall disclose all of the following: 1. a The proceeds from sales of [available-for-sale securities](https://asc.understandingaccounting.org/glossary/a/#available-for-sale-securities "Investments not classified as either trading securities or as held-to-maturity securities.") and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales 2. b The basis on which the cost of a security sold or the amount reclassified out of accumulated other comprehensive income into earnings was determined (that is, specific identification, average cost, or other method used) 3. c The gross gains and gross losses included in earnings from transfers of securities from the available-for-sale category into the [trading](https://asc.understandingaccounting.org/glossary/t/#trading "An activity involving securities sold in the near term and held for only a short period of time. The term trading contemplates a holding period generally measured in hours and days rather than months or years. See paragraph 948-310-40-1 for clarification of the term trading for a mortgage banking entity.") category 4. d The amount of the net unrealized [holding gain or loss](https://asc.understandingaccounting.org/glossary/h/#holding-gain-or-loss "The net change in fair value of a security. The holding gain or loss does not include dividend or interest income recognized but not yet received, writeoffs, or the allowance for credit losses.") on available-for-sale securities for the period that has been included in accumulated other comprehensive income and the amount of gains and losses reclassified out of accumulated other comprehensive income into earnings for the period 5. e The portion of trading gains and losses for the period that relates to [trading securities](https://asc.understandingaccounting.org/glossary/t/#trading-securities "Securities that are bought and held principally for the purpose of selling them in the near term and therefore held for only a short period of time. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price.") still held at the reporting date. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For each interim and annual reporting period for which the results of operations are presented, an entity shall disclose all of the following: 1. a The proceeds from sales of [available-for-sale securities](https://asc.understandingaccounting.org/glossary/a/#available-for-sale-securities "Investments not classified as either trading securities or as held-to-maturity securities.") and the gross realized gains and gross realized losses that have been included in earnings as a result of those sales 2. b The basis on which the cost of a security sold or the amount reclassified out of accumulated other comprehensive income into earnings was determined (that is, specific identification, average cost, or other method used) 3. c The gross gains and gross losses included in earnings from transfers of securities from the available-for-sale category into the [trading](https://asc.understandingaccounting.org/glossary/t/#trading "An activity involving securities sold in the near term and held for only a short period of time. The term trading contemplates a holding period generally measured in hours and days rather than months or years. See paragraph 948-310-40-1 for clarification of the term trading for a mortgage banking entity.") category 4. d The amount of the net unrealized [holding gain or loss](https://asc.understandingaccounting.org/glossary/h/#holding-gain-or-loss "The net change in fair value of a security. The holding gain or loss does not include dividend or interest income recognized but not yet received, writeoffs, or the allowance for credit losses.") on available-for-sale securities for the period that has been included in accumulated other comprehensive income and the amount of gains and losses reclassified out of accumulated other comprehensive income into earnings for the period 5. e The portion of trading gains and losses for the period that relates to [trading securities](https://asc.understandingaccounting.org/glossary/t/#trading-securities "Securities that are bought and held principally for the purpose of selling them in the near term and therefore held for only a short period of time. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price.") still held at the reporting date. ##### [320-10-50-10](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-10) Pending content: yes Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:1050e287822e64eb91a0d42bd0e9ff5000b526621a5725484acfe7daab9c8079 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For any sales of or transfers from securities classified as held-to-maturity, an entity shall disclose all of the following in the notes to financial statements for each period for which the results of operations are presented: 1. a The net carrying amount of the sold or transferred security 2. b The net gain or loss in accumulated other comprehensive income for any derivative that hedged the forecasted acquisition of the held-to-maturity security 3. c The related realized or unrealized gain or loss 4. d The circumstances leading to the decision to sell or transfer the security. (Such sales or transfers should be rare, except for sales and transfers due to the changes in circumstances identified in paragraph [320-10-25-6(a) through (f)](https://asc.understandingaccounting.org/asc/320/10/#320-10-25-6).) Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For any sales of or transfers from securities classified as held-to-maturity, an entity shall disclose all of the following in the notes to financial statements for each interim and annual reporting period for which the results of operations are presented: 1. a The net carrying amount of the sold or transferred security 2. b The net gain or loss in accumulated other comprehensive income for any derivative that hedged the forecasted acquisition of the held-to-maturity security 3. c The related realized or unrealized gain or loss 4. d The circumstances leading to the decision to sell or transfer the security. (Such sales or transfers should be rare, except for sales and transfers due to the changes in circumstances identified in paragraph [320-10-25-6(a) through (f)](https://asc.understandingaccounting.org/asc/320/10/#320-10-25-6).) ##### [320-10-50-11](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:3686814e535bb04c24ae9233abfc33a56828f154d16c8f4448c1c303f5a4e101 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph [320-10-25-14](https://asc.understandingaccounting.org/asc/320/10/#320-10-25-14) sets forth the conditions under which sales of debt securities may be considered as maturities for purposes of the disclosure requirements under paragraph [320-10-50-10](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-10). ##### [320-10-50-12](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:1ca82bc0d66bed681a9235556fa3fda8653ee639aff46606ba6d6be01ee4e100 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. All sales or transfers of held-to-maturity securities are subject to the disclosure requirements of paragraph [320-10-50-10](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-10), regardless of the treatment of remaining held-to-maturity securities. ##### [320-10-50-13](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:e4655ac2ee78371c73249fb5e52075df22b6cef1a7dbd8c5ca25ab42a9f88243 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-09](https://asc.understandingaccounting.org/updates/asu-2018-09/). ##### [320-10-50-14](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:04.077Z to 2026-09-09T23:35:04.077Z Record version: sha256:67800b635cbcec6f81c4f129557852c86f434e9c80b551ea823bbd439a218f3d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The portion of trading gains and losses for the period related to trading securities still held at the reporting date (required by paragraph [320-10-50-9(e)](https://asc.understandingaccounting.org/asc/320/10/#320-10-50-9)) is calculated as follows. - ![](https://asc.understandingaccounting.org/asc-img/GUID-E801FBC8-04EB-4075-96C5-751F1EE8CC85-low.gif)