# ASC 320-946-S30: Investments—Debt Securities — Financial Services—Investment Companies — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/946/#sec-30-initial-measurement)

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## ASC 320-946-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/320/946/#sec-30-initial-measurement)

SEC content: yes

#### Qualified Assets of Face-Amount Certificate Companies

##### [320-946-S30-1](https://asc.understandingaccounting.org/asc/320/946/#320-946-S30-1)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(d), for the measurement requirements for qualified assets of face-amount certificate companies.