{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/10/#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":"470","topic_title":"Debt","subtopic":"470-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Disclosure of Long-Term Obligations","paragraphs":[{"citation":"470-10-50-1","para":"50-1","html":"
The combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings shall be disclosed for each of the five years following the date of the latest balance sheet presented. (See paragraph 505-10-50-11 for related disclosure guidance on redeemable securities). See Example 3 (paragraph 470-10-55-10) for an illustration of this disclosure requirement.
","snippet":"The combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings shall be disclosed for each of the five years following the date of the latest balance sheet presented. (See paragrap…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bca4230e39f508a9de5663ca42d9e2ef9a13652737bee3c3e1bce7c5d7ef37d3","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}},{"citation":"470-10-50-2","para":"50-2","html":"
If an obligation under paragraph 470-10-45-11(b) is classified as a long-term liability (or, in the case of an unclassified balance sheet, is included as a long-term liability in the disclosure of debt maturities), the circumstances shall be disclosed.
","snippet":"If an obligation under paragraph 470-10-45-11(b) is classified as a long-term liability (or, in the case of an unclassified balance sheet, is included as a long-term liability in the disclosure of debt maturities), the c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6b99c8ce6acce4763ac129cf8f6e0b78ea92da96f5dab80ab385cbe5c62fdad","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6960fcbf83ec21e73ae4b647e3dafd9eb6a343a66c502e3c73d37d78a1609125","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}},{"block":null,"heading":"Subjective Acceleration Clauses","paragraphs":[{"citation":"470-10-50-3","para":"50-3","html":"
As indicated in paragraph 470-10-45-2, in some situations long-term debt subject to a subjective acceleration clause shall be reclassified. That paragraph explains that other situations would indicate only disclosure of the existence of such clauses. That paragraph states further that neither reclassification nor disclosure is required if the likelihood of the acceleration of the due date is remote, such as when the lender historically has not accelerated due dates of loans containing similar clauses and the financial condition of the borrower is strong and its prospects are bright.
","snippet":"As indicated in paragraph 470-10-45-2, in some situations long-term debt subject to a subjective acceleration clause shall be reclassified. That paragraph explains that other situations would indicate only disclosure of …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c9907bd7df0e1dfdd9ebac34eca435be21fba7e8111688f9a60a00476562494","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e3f79c265cdfa2ec3a27e1f53a72a143ca056e096409277e11252e3a5146972","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}},{"block":null,"heading":"Short-Term Obligations Expected to Be Refinanced","paragraphs":[{"citation":"470-10-50-4","para":"50-4","html":"
If a short-term obligation is excluded from current liabilities pursuant to the provisions of this Subtopic, the notes to financial statements shall include a general description of the financing agreement and the terms of any new obligation incurred or expected to be incurred or equity securities issued or expected to be issued as a result of a refinancing.
","snippet":"If a short-term obligation is excluded from current liabilities pursuant to the provisions of this Subtopic, the notes to financial statements shall include a general description of the financing agreement and the terms …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1566dfab24ad40f53ebc7dccd3af64e3558f5ced5ba51f51003455db0bb8b37e","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a6ab2abb078dd1e7dda9b87a518e98be2b395990da25454a0b58e33227331e1","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}},{"block":null,"heading":"Summary Disclosure of Securities Outstanding","paragraphs":[{"citation":"470-10-50-5","para":"50-5","html":"
Paragraph 505-10-50-3 requires that an entity explain, in summary form within its financial statements, the pertinent rights and privileges of various securities outstanding.
","snippet":"Paragraph 505-10-50-3 requires that an entity explain, in summary form within its financial statements, the pertinent rights and privileges of various securities outstanding.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5f42c71606dc5868385e053be57962411b51b1b7408a62c3e602e3a259748eb","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36f66996ea8a215c63445b74917e8eeef01d8412ac7b1523acec7fcb8c61933b","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}},{"block":null,"heading":"Unused Commitments and Lines of Credit","paragraphs":[{"citation":"470-10-50-6","para":"50-6","html":"
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7An entity shall separately disclose the following in the notes to financial statements:
  1. a
    The amount and terms of unused commitments for long-term financing arrangements (including commitment fees and the conditions under which commitments may be withdrawn)
  2. b
    The amount and terms of unused lines of credit for short-term financing arrangements (including commitment fees and the conditions under which lines may be withdrawn) and the amount of those lines of credit that support commercial paper borrowing arrangements or similar arrangements.
","snippet":"Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:105-10-65-7An entity shall separately disclose the following in the notes to financial statements:\n(a) The amount and terms of unused commitments fo…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77e3d7a143cfc97fb1efe6af2079ea3a8dca99db8cfaa1351fcac8212c0385ae","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91ef90a26940d90e0f6985015fa1b801a36b824e95a58665783c605d52ee43a8","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}},{"block":null,"heading":"Weighted-Average Interest Rate on Short-Term Borrowings","paragraphs":[{"citation":"470-10-50-7","para":"50-7","html":"
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7A public business entity shall disclose the weighted-average interest rate on short-term borrowings outstanding as of the date of each balance sheet presented.
","snippet":"Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:105-10-65-7A public business entity shall disclose the weighted-average interest rate on short-term borrowings outstanding as of the date of each ba…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b64771fbcb79d244ada086d1f3794e81817487b50acc2576b03a6ac2da0673f6","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7cbf8d1467effec456f3626ac87f65281375316b01ca0e4fbb8ce750a5bff35","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:689b129565311eebc43c59ea52017163fee5951adc0f4a2d0661e700957051cd","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:689b129565311eebc43c59ea52017163fee5951adc0f4a2d0661e700957051cd","downloaded_from":"2026-09-10T00:30:35.359Z","last_downloaded_at":"2026-09-10T00:30:35.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481544","source_sha256":"29c2742bea2e1bfba56fd2b35d589c87ca8d4e73e59e6badbec08ced924b485c"}}