# ASC 320-946-S50: Investments—Debt Securities — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/946/#sec-50-disclosure)

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## ASC 320-946-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/320/946/#sec-50-disclosure)

SEC content: yes

#### Recognition

##### [320-946-S50-1](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-1)

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See paragraph [946-320-S99-11](https://asc.understandingaccounting.org/asc/320/946/#320-946-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.

#### Valuation Policy

##### [320-946-S50-2](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-2)

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See paragraph [946-320-S99-12](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-12), CFRR 404.03.b, for disclosure requirements related to valuation policies.

##### [320-946-S50-3](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-3)

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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 requirement to disclose the valuation method used for investments.

#### Restricted Securities

##### [320-946-S50-4](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-4)

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See paragraphs [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-3), Regulation S-X Rule 6-03(f), and [946-320-S99-13](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-13), CFRR 404.04.c, for required disclosures pertaining to the valuation of restricted securities.

#### Qualified Assets

##### [320-946-S50-5](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-5)

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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(e), for required disclosures pertaining to qualified assets.

#### Supplemental Schedules

##### [320-946-S50-6](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-6)

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See paragraph [946-320-S99-1](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-1), Regulation S-X Rule 12-12, for the requirements of Schedule I—Investments in Securities of Unaffiliated Issuers for management investment companies.

##### [320-946-S50-7](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-7)

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See paragraph [946-320-S99-2](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-2), Regulation S-X Rule 12-12A, for the requirements of Schedule IV—Investments—Securities Sold Short for management investment companies.

##### [320-946-S50-8](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-8)

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See paragraph [946-320-S99-3](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-3), Regulation S-X Rule 12-12B, for the requirements of Schedule V—Open Option Contracts Written for management investment companies.

##### [320-946-S50-9](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-9)

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See paragraph [946-320-S99-4](https://asc.understandingaccounting.org/asc/320/946/#320-946-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.

##### [320-946-S50-10](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-10)

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See paragraph [946-320-S99-5](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-5), Regulation S-X Rule 12-13, for the requirements of Schedule II—Investments—Other than Securities for management investment companies.

##### [320-946-S50-11](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-11)

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See paragraph [946-320-S99-6](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-6), Regulation S-X Rule 12-14, for the requirements of Schedule III—Investments in Advances to Affiliates for management investment companies.

##### [320-946-S50-12](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-12)

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See paragraph [946-320-S99-7](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-7), Regulation S-X Rule 12-15, for the requirements of Summary of Investments—Other than Investments in Related Parties.

##### [320-946-S50-13](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-13)

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See paragraph [946-320-S99-8](https://asc.understandingaccounting.org/asc/320/946/#320-946-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.

##### [320-946-S50-14](https://asc.understandingaccounting.org/asc/320/946/#320-946-S50-14)

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See paragraph [946-320-S99-9](https://asc.understandingaccounting.org/asc/320/946/#320-946-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.