# ASC 320-965-50: Investments—Debt Securities — Plan Accounting—Health and Welfare Benefit Plans — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/965/#50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:38:38.868Z to 2026-09-09T23:38:38.868Z

Record version: sha256:c52647fd38487a9e6899357e3fa7cac0d5b4b3798d3d479498285c4d9d1a0ca6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 320-965-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/320/965/#50-disclosure)

SEC content: no

##### [320-965-50-1](https://asc.understandingaccounting.org/asc/320/965/#320-965-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:38:38.868Z to 2026-09-09T23:38:38.868Z

Record version: sha256:9836c84f33f80722ab11a1891c4e36d830f15dbfcbdd0e856bf2cdf5a3bd55d4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Ordinarily, information regarding the net appreciation or depreciation in the [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") less costs to sell, if significant, of investments shall be disclosed in the notes to financial statements.