# ASC 321-10-50: Investments—Equity Securities — Overall — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/321/10/#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): 2026-09-09T23:39:12.004Z to 2026-09-09T23:39:12.004Z Record version: sha256:4c1d0f695f9442356761dd134190724bded10f4bfed4243cb4598da56ed4bc32 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 321-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/321/10/#50-disclosure) SEC content: no ##### [321-10-50-1](https://asc.understandingaccounting.org/asc/321/10/#321-10-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:39:12.004Z to 2026-09-09T23:39:12.004Z Record version: sha256:233024f44542904680c575937fc8212d6032291b2ee8c0feffcb6d79715f3261 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Section provides disclosure guidance on information about [equity securities](https://asc.understandingaccounting.org/glossary/e/#equity-security "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.") that is required to be presented in the financial statements. ##### [321-10-50-2](https://asc.understandingaccounting.org/asc/321/10/#321-10-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:39:12.004Z to 2026-09-09T23:39:12.004Z Record version: sha256:9d614a3f6ff78d7246e4575ea0a1049b0c8953ff6a0e7795544bd0f3716e8535 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The disclosures in this Section are required for all interim and annual periods. ##### [321-10-50-2A](https://asc.understandingaccounting.org/asc/321/10/#321-10-50-2A) Pending content: no Source downloaded (UTC): 2026-09-09T23:39:12.004Z to 2026-09-09T23:39:12.004Z Record version: sha256:d9716807f31d08fcd56aad5f230644a277fd67d3290318a8676991c7d88417b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The disclosure guidance in paragraph [321-10-50-4](https://asc.understandingaccounting.org/asc/321/10/#321-10-50-4) is not required for entities that are within the scope of Topic 958 on not-for-profit entities. ##### [321-10-50-2B](https://asc.understandingaccounting.org/asc/321/10/#321-10-50-2B) Pending content: no Source downloaded (UTC): 2026-09-09T23:39:12.004Z to 2026-09-09T23:39:12.004Z Record version: sha256:7ddd4d1cb778859116753897d61087e9f20ac2b8455883933c5756a109821683 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 fair value disclosure. ##### [321-10-50-3](https://asc.understandingaccounting.org/asc/321/10/#321-10-50-3) Pending content: yes Source downloaded (UTC): 2026-09-09T23:39:12.004Z to 2026-09-09T23:39:12.004Z Record version: sha256:66156a8072a682ae9486899d20437cc1a1f74506396ca8f551421b3af1df5c9c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An entity that applies the guidance in paragraph [321-10-35-2](https://asc.understandingaccounting.org/asc/321/10/#321-10-35-2) for equity securities without [readily determinable fair values](https://asc.understandingaccounting.org/glossary/r/#readily-determinable-fair-value "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.") shall disclose all of the following: 1. a The carrying amount of investments without readily determinable fair values 2. b The amount of impairments and downward adjustments, if any, both annual and cumulative 3. c The amount of upward adjustments, if any, both annual and cumulative 4. d 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. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For interim and annual reporting periods, an entity that applies the guidance in paragraph [321-10-35-2](https://asc.understandingaccounting.org/asc/321/10/#321-10-35-2) for equity securities without [readily determinable fair values](https://asc.understandingaccounting.org/glossary/r/#readily-determinable-fair-value "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.") shall disclose all of the following: 1. a The carrying amount of investments without readily determinable fair values 2. b The amount of impairments and downward adjustments, if any, both annual and cumulative 3. c The amount of upward adjustments, if any, both annual and cumulative 4. d 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. ##### [321-10-50-4](https://asc.understandingaccounting.org/asc/321/10/#321-10-50-4) Pending content: yes Source downloaded (UTC): 2026-09-09T23:39:12.004Z to 2026-09-09T23:39:12.004Z Record version: sha256:93265075d58b6a8351752e9f41b8a2b7d8338c1073a4df765792a997182e6925 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. - ![](https://asc.understandingaccounting.org/asc-img/GUID-1A4DC97A-9EFD-453A-8AD5-2EFE5957EAC5-low.gif) 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 Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For each interim and annual reporting 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. - ![](https://asc.understandingaccounting.org/asc-img/GUID-1A4DC97A-9EFD-453A-8AD5-2EFE5957EAC5-low.gif) 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