# ASC 405-50-50: Liabilities — Liabilities—Supplier Finance Programs — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/50/#50-disclosure)

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## ASC 405-50-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/405/50/#50-disclosure)

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##### [405-50-50-1](https://asc.understandingaccounting.org/asc/405/50/#405-50-50-1)

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The objective of the requirements in this Subtopic is for an entity to disclose sufficient information to enable users of financial statements to understand the nature, activity during the period, changes from period to period, and potential magnitude of the entity’s supplier finance programs. To achieve that objective, an entity shall disclose qualitative and quantitative information about its supplier finance programs.

##### [405-50-50-2](https://asc.understandingaccounting.org/asc/405/50/#405-50-50-2)

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An entity shall consider the level of detail necessary to satisfy the disclosure objective. If an entity uses more than one supplier finance program, the entity may aggregate disclosures, but not to the extent that useful information is obscured by the aggregation of programs that have substantially different characteristics.

##### [405-50-50-3](https://asc.understandingaccounting.org/asc/405/50/#405-50-50-3)

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In each annual reporting period, an entity shall disclose all the following information about its supplier finance programs:

1.  a
    
    The key terms of the program, including, but not limited to:
    
    1.  1
        
        A description of the payment terms, including payment timing and the basis for its determination
        
    2.  2
        
        Assets pledged as security or other forms of guarantees provided for the committed payment to the finance provider or intermediary.
        
    
    See paragraphs
    
    [405-50-55-1 through 55-3](https://asc.understandingaccounting.org/asc/405/50/#405-50-55-1)
    
    for an illustrative example.
    
2.  b
    
    The amount of obligations outstanding at the end of the reporting period that the entity has confirmed as valid to the finance provider or intermediary under the program (that is, the amount of obligations confirmed under the program that remains unpaid by the entity) and the following information about those obligations:
    
    1.  1
        
        Where those obligations are presented in the balance sheet. If those obligations are presented in more than one balance sheet line item, then the entity shall disclose the amount outstanding at the end of the reporting period in each line item.
        
    2.  2
        
        A rollforward of those obligations showing, at a minimum, all the following:
        
        1.  i
            
            The amount of those obligations outstanding at the beginning of the reporting period
            
        2.  ii
            
            The amount of those obligations added to the program during the reporting period
            
        3.  iii
            
            The amount of those obligations settled during the reporting period
            
        4.  iv
            
            The amount of those obligations outstanding at the end of the reporting period.

##### [405-50-50-4](https://asc.understandingaccounting.org/asc/405/50/#405-50-50-4)

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In each interim reporting period, an entity shall disclose the amount of obligations outstanding that the entity has confirmed as valid to the finance provider or intermediary under the supplier finance program at the end of the reporting period.