# ASC 323-10-S50: Investments—Equity Method and Joint Ventures — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/10/#sec-50-disclosure)

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## ASC 323-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/323/10/#sec-50-disclosure)

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#### Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons

##### [323-10-S50-1](https://asc.understandingaccounting.org/asc/323/10/#323-10-S50-1)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08(g), for requirements to provide summarized financial information of subsidiaries not consolidated and 50 percent or less owned persons.

##### [323-10-S50-2](https://asc.understandingaccounting.org/asc/323/10/#323-10-S50-2)

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See paragraph [270-10-S99-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-S99-1), Regulation S-X Rule 10-01(b)(1), for requirements to provide summarized financial information in interim financial statements for subsidiaries not consolidated or 50 percent or less owned persons.