# ASC 320-10-S50: Investments—Debt Securities — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/10/#sec-50-disclosure)

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## ASC 320-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/320/10/#sec-50-disclosure)

SEC content: yes

#### Marketable Securities

##### [320-10-S50-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-S50-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.2, for disclosure requirements for marketable securities.

#### Other Investments

##### [320-10-S50-2](https://asc.understandingaccounting.org/asc/320/10/#320-10-S50-2)

Pending content: no

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.12, for disclosure requirements for other investments.