# ASC 470-10-S50: Debt — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/10/#sec-50-disclosure)

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## ASC 470-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/470/10/#sec-50-disclosure)

SEC content: yes

#### Disclosure of Long-Term Obligations

##### [470-10-S50-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.22, for disclosure requirements for bonds, mortgages, and other long-term debt.

##### [470-10-S50-2](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-2)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08(f), for disclosure requirements for changes in bonds, mortgages, and other long-term debt.

#### Short-Term Obligations

##### [470-10-S50-3](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-3)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.19(b), for disclosure requirements pertaining to short-term obligations.

#### Defaults

##### [470-10-S50-4](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-4)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08(c), for disclosure requirements relating to defaults.

#### Repurchase and Reverse Repurchase Agreements

##### [470-10-S50-5](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-5)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08, for disclosure requirements for repurchase and reverse repurchase agreements.

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

##### [470-10-S50-6](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-6)

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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.

##### [470-10-S50-7](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-7)

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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.

#### Affiliates Whose Securities Collateralize Securities Registered or Being Registered

##### [470-10-S50-8](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-8)

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See paragraph [470-10-S99-1B](https://asc.understandingaccounting.org/asc/470/10/#470-10-S99-1B), Regulation S-X Rule 13-02, for disclosure requirements about a registrant's affiliates whose securities collateralize any class of securities registered or being registered.

##### [470-10-S50-9](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-9)

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[Paragraph superseded by Accounting Standards Update No. 2020-09](https://asc.understandingaccounting.org/updates/asu-2020-09/).

##### [470-10-S50-10](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-10)

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[Paragraph superseded by Accounting Standards Update No. 2020-09](https://asc.understandingaccounting.org/updates/asu-2020-09/).

##### [470-10-S50-11](https://asc.understandingaccounting.org/asc/470/10/#470-10-S50-11)

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[Paragraph superseded by Accounting Standards Update No. 2020-09](https://asc.understandingaccounting.org/updates/asu-2020-09/).