{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/946/#sec-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":"320-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Recognition","paragraphs":[{"citation":"320-946-S50-1","para":"S50-1","html":"See paragraph 946-320-S99-11, CFRR 404.03.a, for the required disclosure in a situation where the propriety or validity of certain securities are not satisfactorily resolved. See paragraph 946-320-S99-12, CFRR 404.03.b, for disclosure requirements related to valuation policies. See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(d), for the requirement to disclose the valuation method used for investments. See paragraphs 946-10-S99-3, Regulation S-X Rule 6-03(f), and 946-320-S99-13, CFRR 404.04.c, for required disclosures pertaining to the valuation of restricted securities. See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(e), for required disclosures pertaining to qualified assets. See paragraph 946-320-S99-1, Regulation S-X Rule 12-12, for the requirements of Schedule I—Investments in Securities of Unaffiliated Issuers for management investment companies. See paragraph 946-320-S99-2, Regulation S-X Rule 12-12A, for the requirements of Schedule IV—Investments—Securities Sold Short for management investment companies. See paragraph 946-320-S99-3, Regulation S-X Rule 12-12B, for the requirements of Schedule V—Open Option Contracts Written for management investment companies. See paragraph 946-320-S99-4, Regulation S-X Rule 12-12C, for the requirements of Schedule VI—Summary Schedule of Investments in Securities of Unaffiliated Issuers for management investment companies. See paragraph 946-320-S99-5, Regulation S-X Rule 12-13, for the requirements of Schedule II—Investments—Other than Securities for management investment companies. See paragraph 946-320-S99-6, Regulation S-X Rule 12-14, for the requirements of Schedule III—Investments in Advances to Affiliates for management investment companies. See paragraph 946-320-S99-7, Regulation S-X Rule 12-15, for the requirements of Summary of Investments—Other than Investments in Related Parties. See paragraph 946-320-S99-8, Regulation S-X Rule 12-21, for the requirements of Schedule I—Investments in Securities of Unaffiliated Issuers for face-amount certificate investment companies. See paragraph 946-320-S99-9, Regulation S-X Rule 12-22, for the requirements of Schedule II—Investments in and Advances to Affiliates and Income Thereon for face-amount certificate investment companies.