{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/942/#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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-942-50-1","para":"50-1","html":"
For purposes of the disclosure requirements of paragraphs
320-10-50-1 through 50-3
and 320-10-50-5 through 50-5C, the term financial institutions includes banks, savings and loan associations, savings banks, credit unions, finance companies, and insurance entities.
","snippet":"For purposes of the disclosure requirements of paragraphs 320-10-50-1 through 50-3 and 320-10-50-5 through 50-5C, the term financial institutions includes banks, savings and loan associations, savings banks, credit union…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7466db4b710d0056766817516ad8a5d29a7c6858d201ba7bdfd1ca9016fa551b","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},{"citation":"320-942-50-1A","para":"50-1A","html":"
The disclosures in paragraphs
942-320-50-1 through 50-3
are required for interim and annual periods.
","snippet":"The disclosures in paragraphs 942-320-50-1 through 50-3 are required for interim and annual periods.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1600fa69752d2733f772fb7dda9de5e169ac1ae0f9c2d812137c62e87235e55","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},{"citation":"320-942-50-2","para":"50-2","html":"
In complying with the requirements in paragraph 942-320-50-1, financial institutions shall include in their disclosure all of the following major security types, although additional types also may be necessary:
  1. a
    Equity securities, segregated by any one of the following:
    1. 1
      Industry type
    2. 2
      Entity size
    3. 3
      Investment objective.
  2. b
    Debt securities issued by the U.S. Treasury and other U.S. government corporations and agencies
  3. c
    Debt securities issued by states of the United States and political subdivisions of the states
  4. d
    Debt securities issued by foreign governments
  5. e
    Corporate debt securities
  6. f
    Residential mortgage-backed securities
  7. ff
    Commercial mortgage-backed securities
  8. fff
    Collateralized debt obligations
  9. g
    Other debt obligations.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1In complying with the requirements in paragraph 942-320-50-1, financial institutions shall include in their disclosure in interim and annual reporting periods all of the following major security types, although additional types also may be necessary:
  1. a
    Equity securities, segregated by any one of the following:
    1. 1
      Industry type
    2. 2
      Entity size
    3. 3
      Investment objective.
  2. b
    Debt securities issued by the U.S. Treasury and other U.S. government corporations and agencies
  3. c
    Debt securities issued by states of the United States and political subdivisions of the states
  4. d
    Debt securities issued by foreign governments
  5. e
    Corporate debt securities
  6. f
    Residential mortgage-backed securities
  7. ff
    Commercial mortgage-backed securities
  8. fff
    Collateralized debt obligations
  9. g
    Other debt obligations.
","snippet":"In complying with the requirements in paragraph 942-320-50-1, financial institutions shall include in their disclosure all of the following major security types, although additional types also may be necessary:\n(a) Equit…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7626b281c98a6ec41b01656c9e39eced82ca660af9024342792b810a991661f","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},{"citation":"320-942-50-2A","para":"50-2A","html":"
Investments in mutual funds that invest only in U.S. government debt securities may be shown separately rather than grouped with other equity securities in the disclosures by major security type required by paragraph 942-320-50-2.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, investments in mutual funds that invest only in U.S. government debt securities may be shown separately rather than grouped with other equity securities in the disclosures by major security type required by paragraph 942-320-50-2.
","snippet":"Investments in mutual funds that invest only in U.S. government debt securities may be shown separately rather than grouped with other equity securities in the disclosures by major security type required by paragraph 942…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8538ad974134ef1e60e3fd887ab85762f1c4878f53f386833848a4039d8ebab0","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},{"citation":"320-942-50-3","para":"50-3","html":"
In complying with this requirement, financial institutions shall disclose the net carrying amount of debt securities based on at least 4 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:
270-10-65-1In complying with this requirement, financial institutions shall disclose the net carrying amount of debt securities in interim and annual reporting periods based on at least 4 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.
","snippet":"In complying with this requirement, financial institutions shall disclose the net carrying amount of debt securities based on at least 4 maturity groupings:\n(a) Within 1 year\n(b) After 1 year through 5 years\n(c) After 5 …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acf18a10516c967f7d00af0566657e06d83840a173880742a3ce817fe236e56d","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},{"citation":"320-942-50-3A","para":"50-3A","html":"
A financial institution that is a public business entity shall disclose the fair value of the debt securities based on at least 4 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:
270-10-65-1A financial institution that is a public business entity shall disclose the fair value of the debt securities in interim and annual reporting periods based on at least 4 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.
","snippet":"A financial institution that is a public business entity shall disclose the fair value of the debt securities based on at least 4 maturity groupings:\n(a) Within 1 year\n(b) After 1 year through 5 years\n(c) After 5 years t…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d55a3f6623e74fe487177736823508330af2ae6566988a89ae88c3339b396091","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03452163312ed569606f13454995204d647e205197e8aa990727c41b76b29960","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},{"block":null,"heading":"Other Securities","paragraphs":[{"citation":"320-942-50-4","para":"50-4","html":"
The carrying amount of investment assets that serve as collateral to secure public funds, securities sold under repurchase agreements, and other borrowings, that are not otherwise disclosed under Topic 860, shall be disclosed in the notes to financial statements.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, the carrying amount of investment assets that serve as collateral to secure public funds, securities sold under repurchase agreements, and other borrowings, that are not otherwise disclosed under Topic 860, shall be disclosed in the notes to financial statements.
","snippet":"The carrying amount of investment assets that serve as collateral to secure public funds, securities sold under repurchase agreements, and other borrowings, that are not otherwise disclosed under Topic 860, shall be disc…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:519e5c9f5055aabd56300f6c6dba581fced729c6bf02eda2915da2a399a3f5a7","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},{"citation":"320-942-50-5","para":"50-5","html":"
The notes to financial statements shall include an explanation of the institution's accounting policy for securities, including the basis for classification.
","snippet":"The notes to financial statements shall include an explanation of the institution's accounting policy for securities, including the basis for classification.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:013494752c7cb258314aa8938ed2551ad7685fd403d3d79c65bab1ed740124d5","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:394f699b0ba59f2881f7219ccd299cace5085f4d0d7c1cf6a27d4fd377fdaf66","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8652bdd8e21a8f696a232c3318fd4dc71947609346849024bcc9877c1f3e1145","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8652bdd8e21a8f696a232c3318fd4dc71947609346849024bcc9877c1f3e1145","downloaded_from":"2026-09-09T23:36:10.916Z","last_downloaded_at":"2026-09-09T23:36:10.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477268","source_sha256":"50bd3b9f5befc15e62c59b3783daa92ac5a35cef404be49281282eee5a0ca51a"}}