# ASC 405-942-50: Liabilities — Financial Services—Depository and Lending — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/942/#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): 2026-09-10T00:18:48.452Z to 2026-09-10T00:18:48.452Z

Record version: sha256:c070bef8ec479951f3cf3adb00d6cd13728145a7c10717f0bfcfe117f1e23669

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 405-942-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/405/942/#50-disclosure)

SEC content: no

#### Deposits

##### [405-942-50-1](https://asc.understandingaccounting.org/asc/405/942/#405-942-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:18:48.452Z to 2026-09-10T00:18:48.452Z

Record version: sha256:706c668bfb80248803f60aafa21bc2c7ab19c29a6eed6022b1ab7006b5b1fe60

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Disclosures about deposit liabilities shall include all of the following:

1.  a
    
    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
    
2.  b
    
    Securities, mortgage loans, or other financial instruments that serve as collateral for deposits, that are otherwise not disclosed under Topic 860
    
3.  c
    
    The aggregate amount of any demand deposits that have been reclassified as loan balances, such as overdrafts, at the balance-sheet date
    
4.  d
    
    Deposits that are received on terms other than those available in the normal course of business.