# ASC 460-10-S50: Guarantees — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/460/10/#sec-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): 2026-09-10T00:30:02.138Z to 2026-09-10T00:30:02.138Z

Record version: sha256:ad9c6d9729bf5f6d7256f1d738d45d993e9048330a245800dc046e0bf0543cc9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 460-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/460/10/#sec-50-disclosure)

SEC content: yes

#### Guarantors and Issuers of Guaranteed Securities Registered or Being Registered

##### [460-10-S50-1](https://asc.understandingaccounting.org/asc/460/10/#460-10-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:30:02.138Z to 2026-09-10T00:30:02.138Z

Record version: sha256:b0b54c9409de686e7633945706dc59cb0f79b7ef794c72beccd008579c76652d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [470-10-S99-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S99-1), Regulation S-X Rule 3-10 for requirements applicable to financial statements of guarantors and issuers of guaranteed securities registered or being registered.

##### [460-10-S50-2](https://asc.understandingaccounting.org/asc/460/10/#460-10-S50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:30:02.138Z to 2026-09-10T00:30:02.138Z

Record version: sha256:00a43643048719ca0e1d5d6dd9b959b685a7ecd804788c52842ccff6b85eeeec

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [470-10-S99-1A](https://asc.understandingaccounting.org/asc/470/10/#470-10-S99-1A), Regulation S-X Rule 13-01 for disclosure requirements about guarantors and issuers of guaranteed securities registered or being registered.