{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/321/10/#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":"321","topic_title":"Investments—Equity Securities","subtopic":"321-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"321-10-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABF8B641-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Section provides disclosure guidance on information about <a href=\"/glossary/e/#equity-security\" class=\"term\" title=\"Any security representing an ownership interest in an entity (for example, common, preferred, or other capital stock) or the right to acquire (for example, warrants, rights, forward purchase contracts, and call options) or dispose of (for example, put options and forward sale contracts) an ownership interest in an entity at fixed or determinable prices. The term equity security does not include any of the following: Written equity options (because they represent obligations of the writer, not investments) Cash-settled options on equity securities or options on equity-based indexes (because those instruments do not represent ownership interests in an entity) Convertible debt or preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor.\"><span>equity securities</span></a> that is required to be presented in the financial statements. </span></span></div></div>","snippet":"This Section provides disclosure guidance on information about equity securities that is required to be presented in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:233024f44542904680c575937fc8212d6032291b2ee8c0feffcb6d79715f3261","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}},{"citation":"321-10-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABF8B7D0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The disclosures in this Section are required for all interim and annual periods. </span></span></div></div>","snippet":"The disclosures in this Section are required for all interim and annual periods.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d614a3f6ff78d7246e4575ea0a1049b0c8953ff6a0e7795544bd0f3716e8535","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}},{"citation":"321-10-50-2A","para":"50-2A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABF8B903-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The disclosure guidance in paragraph <a href=\"/asc/321/10/#321-10-50-4\" class=\"xref\">321-10-50-4</a> is not required for entities that are within the scope of Topic <a altsource=\"GUID-7D6E748A-8E8A-4AF3-A450-7776B7B60801.ditamap\" class=\"ditamap\">958</a> on not-for-profit entities.</span></span></div></div>","snippet":"The disclosure guidance in paragraph 321-10-50-4 is not required for entities that are within the scope of Topic 958 on not-for-profit entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9716807f31d08fcd56aad5f230644a277fd67d3290318a8676991c7d88417b4","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}},{"citation":"321-10-50-2B","para":"50-2B","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABF8BA3C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To the extent that the disclosure requirements in this Subtopic achieve the fair value disclosure requirements described in Section <a altsource=\"GUID-D5B858F0-29B8-404C-A786-802DBC30034A.ditamap\" class=\"ditamap\">820-10-50</a> on disclosing fair value measurement, an entity need not duplicate the related fair value disclosure. </span></span></div></div>","snippet":"To the extent that the disclosure requirements in this Subtopic achieve the fair value disclosure requirements described in Section 820-10-50 on disclosing fair value measurement, an entity need not duplicate the related…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ddd4d1cb778859116753897d61087e9f20ac2b8455883933c5756a109821683","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}},{"citation":"321-10-50-3","para":"50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABF8BB53-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity that applies the guidance in paragraph <a href=\"/asc/321/10/#321-10-35-2\" class=\"xref\">321-10-35-2</a> for equity securities without <a href=\"/glossary/r/#readily-determinable-fair-value\" class=\"term\" title=\"An equity security has a readily determinable fair value if it meets any of the following conditions: The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by OTC Markets Group Inc. Restricted stock meets that definition if the restriction terminates within one year. The fair value of an equity security traded only in a foreign market is readily determinable if that foreign market is of a breadth and scope comparable to one of the U.S. markets referred to above. The fair value of an equity security that is an investment in a mutual fund or in a structure similar to a mutual fund (that is, a limited partnership or a venture capital entity) is readily determinable if the fair value per share (unit) is determined and published and is the basis for current transactions.\"><span>readily determinable fair values</span></a> shall disclose all of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_ABF8BC6A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The carrying amount of investments without readily determinable fair values </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_ABF8BD98-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amount of impairments and downward adjustments, if any, both annual and cumulative </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_ABF8BE8A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amount of upward adjustments, if any, both annual and cumulative </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_ABF8BF96-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As of the date of the most recent statement of financial position, additional information (in narrative form) that is sufficient to permit financial statement users to understand the quantitative disclosures and the information that the entity considered in reaching the carrying amounts and upward or downward adjustments resulting from observable price changes. </span></span></div></li></ol></div><div class=\"div pending-text\" id=\"pgroup_ABF8A97A-6E93-1014-A13F-6E4B94C84136__GUID-21C703F4-6C3F-4AF5-BB19-DE1B6C5D7E7C\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/270/10/#270-10-65-1\" class=\"xref\">270-10-65-1</a><span class=\"sfragment\" id=\"GUID-C27F0236-578B-4A30-9AE2-C12C44F4EF84\"><span class=\"sfragment-source\">For interim and annual reporting periods, an </span></span><span class=\"sfragment\" id=\"GUID-E31103E2-8025-4D63-9ABD-D311EE00F66C\"><span class=\"sfragment-source\">entity that applies the guidance in paragraph <a href=\"/asc/321/10/#321-10-35-2\" class=\"xref\">321-10-35-2</a> for equity securities without <a href=\"/glossary/r/#readily-determinable-fair-value\" class=\"term\" title=\"An equity security has a readily determinable fair value if it meets any of the following conditions: The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by OTC Markets Group Inc. Restricted stock meets that definition if the restriction terminates within one year. The fair value of an equity security traded only in a foreign market is readily determinable if that foreign market is of a breadth and scope comparable to one of the U.S. markets referred to above. The fair value of an equity security that is an investment in a mutual fund or in a structure similar to a mutual fund (that is, a limited partnership or a venture capital entity) is readily determinable if the fair value per share (unit) is determined and published and is the basis for current transactions.\"><span>readily determinable fair values</span></a> shall disclose all of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-61D3AF7B-A9EB-4A7B-9BFF-4C0F7DC4415C\"><span class=\"sfragment-source\">The carrying amount of investments without readily determinable fair values </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-CBE21AAB-46CB-4670-83CF-CA1250BE5CFB\"><span class=\"sfragment-source\">The amount of impairments and downward adjustments, if any, both annual and cumulative </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-3E0AAD72-DDB3-4908-8069-5A592BBBCEED\"><span class=\"sfragment-source\">The amount of upward adjustments, if any, both annual and cumulative </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"GUID-D74AB994-D49E-48C1-A45A-80C69C4C2EEF\"><span class=\"sfragment-source\">As of the date of the most recent statement of financial position, additional information (in narrative form) that is sufficient to permit financial statement users to understand the quantitative disclosures and the information that the entity considered in reaching the carrying amounts and upward or downward adjustments resulting from observable price changes. </span></span></div></li></ol></div></div>","snippet":"An entity that applies the guidance in paragraph 321-10-35-2 for equity securities without readily determinable fair values shall disclose all of the following:\n(a) The carrying amount of investments without readily dete…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66156a8072a682ae9486899d20437cc1a1f74506396ca8f551421b3af1df5c9c","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}},{"citation":"321-10-50-4","para":"50-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ABF8C0B4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For each period for which the results of operations are presented, an entity shall disclose the portion of unrealized gains and losses for the period that relates to equity securities still held at the reporting date. The portion of unrealized gains and losses for the period related to equity securities still held at the reporting date is calculated as follows. </span></span><ul class=\"ul simple\" id=\"pgroup_ABF8A97A-6E93-1014-A13F-6E4B94C84136__GUID-1322D15F-C863-4E40-AF2D-285C320D38FE\"><li class=\"li\" id=\"pgroup_ABF8A97A-6E93-1014-A13F-6E4B94C84136__SL77883166-209714\"><div class=\"p\"><div class=\"fig figure fignone\"><img src=\"/asc-img/GUID-1A4DC97A-9EFD-453A-8AD5-2EFE5957EAC5-low.gif\" altsource=\"GUID-1A4DC97A-9EFD-453A-8AD5-2EFE5957EAC5-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"sfr_ABF8C68A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Net gains and losses recognized during the period on equity securities $105 Less: Net gains and losses recognized during the period on equity securities sold during the period (80) Unrealized gains and losses recognized during the reporting period on equity securities still held at the reporting date $25 </div></div></div></li></ul></div><div class=\"div pending-text\" id=\"pgroup_ABF8A97A-6E93-1014-A13F-6E4B94C84136__GUID-A4F9568C-25EA-464D-B558-81F2582036EA\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/270/10/#270-10-65-1\" class=\"xref\">270-10-65-1</a><span class=\"sfragment\" id=\"GUID-CCCA9277-1841-42DE-BBD5-B753290F691E\"><span class=\"sfragment-source\">For each </span></span><span class=\"sfragment\" id=\"GUID-417572A4-E549-443D-ABA4-2DC7DEB6D7D4\"><span class=\"sfragment-source\">interim and annual reporting </span></span><span class=\"sfragment\" id=\"GUID-2AFBD01B-03EA-4164-B16E-4DE22B4316F6\"><span class=\"sfragment-source\">period for which the results of operations are presented, an entity shall disclose the portion of unrealized gains and losses for the period that relates to equity securities still held at the reporting date. The portion of unrealized gains and losses for the period related to equity securities still held at the reporting date is calculated as follows. </span></span><ul class=\"ul simple\" id=\"pgroup_ABF8A97A-6E93-1014-A13F-6E4B94C84136__ul_rxn_wvt_fhc\"><li class=\"li\"><div class=\"p\"><div class=\"fig figure fignone\" id=\"pgroup_ABF8A97A-6E93-1014-A13F-6E4B94C84136__figure_sxn_wvt_fhc\"><img src=\"/asc-img/GUID-1A4DC97A-9EFD-453A-8AD5-2EFE5957EAC5-low.gif\" altsource=\"GUID-1A4DC97A-9EFD-453A-8AD5-2EFE5957EAC5-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"GUID-479D08D5-D24F-4B02-91C7-E8763BE0DC95\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Net gains and losses recognized during the period on equity securities $105 Less: Net gains and losses recognized during the period on equity securities sold during the period (80) Unrealized gains and losses recognized during the reporting period on equity securities still held at the reporting date $25 </div></div></div></li></ul></div></div>","snippet":"For each period for which the results of operations are presented, an entity shall disclose the portion of unrealized gains and losses for the period that relates to equity securities still held at the reporting date. Th…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93265075d58b6a8351752e9f41b8a2b7d8338c1073a4df765792a997182e6925","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:863af77eea50828292f23b8adb94fffd4865f095d293481040b320d107bd85c1","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c1d0f695f9442356761dd134190724bded10f4bfed4243cb4598da56ed4bc32","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c1d0f695f9442356761dd134190724bded10f4bfed4243cb4598da56ed4bc32","downloaded_from":"2026-09-09T23:39:12.004Z","last_downloaded_at":"2026-09-09T23:39:12.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479536","source_sha256":"665c3de2428bd272d6d3a6ce6e0b4c54a8245fdda20067f27d1d27cfd36c39f2"}}