# ASC 325-960-50: Investments—Other — Plan Accounting—Defined Benefit Pension Plans — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/960/#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): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:b52a536f631e3b63ebb5e4169ad1802e98c72e0e69244eb112e8d8d722cd1bda Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-960-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/325/960/#50-disclosure) SEC content: no ##### [325-960-50-1](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:cbc2fb0417b5447a3dedf61fab9a3ce86931f944eb7dbafe562cf91e3525b69a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Disclosure of the plan's accounting policies shall include a description of valuation techniques and inputs used to measure the fair value of investments (as required by Section 820-10-50) and a description of the methods and significant assumptions used to measure the reported value of contracts with insurance entities. However, defined benefit pension plans are exempt from the requirements in paragraph [820-10-50-2B(a)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2B) to disaggregate assets by nature, characteristics, and risks. The disclosures of information by classes of assets required by Section 820-10-50 shall be provided by general type of plan assets consistent with paragraph [960-325-45-2](https://asc.understandingaccounting.org/asc/325/960/#325-960-45-2). ##### [325-960-50-2](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:6c81559ee36a2ad9ee7a1f120df352924e4462b8e3e4b09cd58e11783716f652 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-12](https://asc.understandingaccounting.org/updates/asu-2015-12/) (Part II). ##### [325-960-50-3](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:d6692ad407ec0e3506a77297ea62557e148abd676ef4b3c7f665cb1a2339e160 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The historical cost of plan investments presented at fair value is neither required nor proscribed. ##### [325-960-50-4](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:b7267be1cace89edf92f3cbf5b13c11f765718fbbb9f976741223c5fd9b0d473 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If applicable, a plan shall disclose the accounting policy election to measure investments and investment-related accounts using the month-end that is closest to the plan's fiscal year-end in accordance with paragraph [960-325-35-4](https://asc.understandingaccounting.org/asc/325/960/#325-960-35-4) and the month-end measurement date. ##### [325-960-50-5](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:0ecc0c9b4e5a0379f03d59462fc9924f63cc48013afbb668c4fe03181e5976e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If a plan measures investments and investment-related accounts in accordance with paragraph [960-325-35-4](https://asc.understandingaccounting.org/asc/325/960/#325-960-35-4) and contributions, distributions, and/or significant events (such as a plan amendment, a merger, or a termination) occur between the month-end date used to measure investments and investment-related accounts and the plan's fiscal year-end, the plan shall disclose the amounts of those contributions, distributions, and/or significant events. #### Investments Measured Using the Net Asset Value per Share Practical Expedient ##### [325-960-50-6](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:f957945bcf2e042d6803767b658e3785da94dba9471b0761919f2f1658d47007 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If an investment is measured using the net asset value per share (or its equivalent) practical expedient in paragraph [820-10-35-59](https://asc.understandingaccounting.org/asc/820/10/#820-10-35-59) and that investment is in a fund that files U.S. Department of Labor Form 5500 as a direct filing entity, disclosure of that investment's significant investment strategy, as discussed in paragraph [820-10-50-6A(a)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-6A), is not required. #### Interests in Master Trusts ##### [325-960-50-7](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:1947d048ba8c78f97a61647b0b34bc8e662a51a5ceccbb0f584ac6dace1c771e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A plan shall disclose the following in the notes to financial statements for each period for which a statement of changes in net assets available for benefits is presented: 1. a Net appreciation or depreciation in the fair value of investments of the master trust. Net appreciation or depreciation includes realized gains and losses on investments that were both purchased and sold during the period as well as unrealized appreciation or depreciation of the investments held at year-end. 2. b Investment income (exclusive of (a)). ##### [325-960-50-8](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:5a84d648a941b5b6cd601b686ae779ef399dd14d54a67efc4d81904da08eb38b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A plan also shall include in the notes to financial statements both of the following: 1. a Description of the basis used to allocate both of the following: 1. 1 Net assets 2. 2 Total investment income. See paragraph [960-325-50-7](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-7) for the components of total investment income. 2. b For a plan with an undivided interest in the master trust (that is, when the plan has a proportionate, rather than a specific, interest in the master trust), its percentage interest in the master trust as of the date of each statement of net assets available for benefits presented. ##### [325-960-50-9](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:08342bb3282d5053873ce98c05ad3ae33afc55605253809f33bf1015bc12c718 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. In the notes to financial statements a plan shall include the investments of a master trust measured using fair value presented by general type of investment, such as the following, as of the date of each statement of [net assets available for benefits](https://asc.understandingaccounting.org/glossary/n/#net-assets-available-for-benefits "The difference between a plan's assets and its liabilities. For purposes of this definition, a plan's liabilities do not include participants' accumulated plan benefits.") presented: 1. a Registered investment companies (for example, mutual funds) 2. b Government securities 3. c Common-collective trusts 4. d Pooled separate accounts 5. e Short-term securities 6. f Corporate bonds 7. g Common stocks 8. h Mortgages 9. i Real estate. ##### [325-960-50-10](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:931fc79bd5d590cd43bee30e7c01135e242a4af012082ac85702a5c77080f0d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A plan shall disclose the dollar amount of its interest in each general type of investment held by the master trust, consistent with the disclosure required by paragraph [960-325-50-9](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-9). See paragraph [962-325-55-18](https://asc.understandingaccounting.org/asc/325/962/#325-962-55-18) for an example of this disclosure. ##### [325-960-50-11](https://asc.understandingaccounting.org/asc/325/960/#325-960-50-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:07.122Z to 2026-09-09T23:48:07.122Z Record version: sha256:23b4b7e2e73cded88616be86c4d1863c02bbc85975314b3b33737cf346643ad0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A plan also shall disclose the master trust's other assets and liabilities and the dollar amount of the plan's interest in each of those other assets and liabilities. Examples of those balances include the following: 1. a Amounts due from brokers for securities sold 2. b Amounts due to brokers for securities purchased 3. c Receivables relating to derivatives 4. d Payables relating to derivatives 5. e Accrued interest and dividends 6. f Accrued expenses. See paragraph [962-325-55-18](https://asc.understandingaccounting.org/asc/325/962/#325-962-55-18) for an example of this disclosure.