{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/942/#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":"405","topic_title":"Liabilities","subtopic":"405-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Deposits","paragraphs":[{"citation":"405-942-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F5BD45E6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Disclosures about deposit liabilities shall include 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_F5BD4727-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The aggregate amount of time deposit accounts (including certificates of deposit) in denominations that meet or exceed the insured limit at the balance sheet date </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F5BD4826-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Securities, mortgage loans, or other financial instruments that serve as collateral for deposits, that are otherwise not disclosed under Topic <a altsource=\"GUID-E53370AF-0D20-4F9A-BBE9-2A4A9016D32F.ditamap\" class=\"ditamap\">860</a> </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F5BD491E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The aggregate amount of any demand deposits that have been reclassified as loan balances, such as overdrafts, at the balance-sheet date </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_F5BD4A5A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Deposits that are received on terms other than those available in the normal course of business. </span></span></div></li></ol></div></div>","snippet":"Disclosures about deposit liabilities shall include all of the following:\n(a) The aggregate amount of time deposit accounts (including certificates of deposit) in denominations that meet or exceed the insured limit at th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:706c668bfb80248803f60aafa21bc2c7ab19c29a6eed6022b1ab7006b5b1fe60","downloaded_from":"2026-09-10T00:18:48.452Z","last_downloaded_at":"2026-09-10T00:18:48.452Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478353","source_sha256":"1ef7a7146161993eab6b98a076dced2a98623eeec0324857e05214c0b5ad3ea8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f0030ac0b67e8a0b71323bfea01cf8cf89bf1f6cd3f00055f706e80d2b91648","downloaded_from":"2026-09-10T00:18:48.452Z","last_downloaded_at":"2026-09-10T00:18:48.452Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478353","source_sha256":"1ef7a7146161993eab6b98a076dced2a98623eeec0324857e05214c0b5ad3ea8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c070bef8ec479951f3cf3adb00d6cd13728145a7c10717f0bfcfe117f1e23669","downloaded_from":"2026-09-10T00:18:48.452Z","last_downloaded_at":"2026-09-10T00:18:48.452Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478353","source_sha256":"1ef7a7146161993eab6b98a076dced2a98623eeec0324857e05214c0b5ad3ea8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c070bef8ec479951f3cf3adb00d6cd13728145a7c10717f0bfcfe117f1e23669","downloaded_from":"2026-09-10T00:18:48.452Z","last_downloaded_at":"2026-09-10T00:18:48.452Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478353","source_sha256":"1ef7a7146161993eab6b98a076dced2a98623eeec0324857e05214c0b5ad3ea8"}}