# ASC 320-958-50: Investments—Debt Securities — Not-for-Profit Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/958/#50-disclosure)

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## ASC 320-958-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/320/958/#50-disclosure)

SEC content: no

##### [320-958-50-1](https://asc.understandingaccounting.org/asc/320/958/#320-958-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-14](https://asc.understandingaccounting.org/updates/asu-2016-14/).

##### [320-958-50-2](https://asc.understandingaccounting.org/asc/320/958/#320-958-50-2)

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For each period for which a statement of financial position is presented, an NFP shall disclose the aggregate carrying amount of investments by major types, for example, equity securities, U.S. Treasury securities, corporate debt securities, mortgage-backed securities, oil and gas properties, and real estate.

##### [320-958-50-3](https://asc.understandingaccounting.org/asc/320/958/#320-958-50-3)

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For the most recent period for which a statement of financial position is presented, an NFP shall disclose the nature of and carrying amount for each individual investment or group of investments that represents a significant concentration of market risk, such as risks that result from the nature of the investments or from a lack of diversity of industry, currency, or geographic location.

##### [320-958-50-4](https://asc.understandingaccounting.org/asc/320/958/#320-958-50-4)

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Paragraph [825-10-50-21](https://asc.understandingaccounting.org/asc/825/10/#825-10-50-21) requires disclosures about all significant concentrations of credit risk arising from all financial instruments, (including significant concentrations of credit risk arising from derivative instruments accounted for under Topic 815), whether from an individual counterparty or groups of counterparties.

##### [320-958-50-5](https://asc.understandingaccounting.org/asc/320/958/#320-958-50-5)

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Information about realized and unrealized gains and losses and about historical costs of investments may be useful in some circumstances. For example, if a state adopted a law that allows an NFP to spend only realized gains or if an NFP pays taxes on realized gains and losses, information that distinguishes between realized and unrealized amounts may be useful. Thus, this Subtopic does not preclude disclosing that information.