{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/#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":"470-20","subtopic_title":"Debt with Conversion and Other Options","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-20-50-1","para":"50-1","html":"
Paragraph superseded by Accounting Standards Update No. 2020-06.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21c306f7eed7848a18a7ef442411328c621c7b88aac2278b01c66abb946c1303","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f7d89ad6faaa1c84a173f2cfba03c965dc431f9e35200b0c2d3ed63ac498691","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"block":null,"heading":"Convertible Debt Instruments","paragraphs":[{"citation":"470-20-50-1A","para":"50-1A","html":"
The objective of the disclosure about convertible debt instruments is to provide users of financial statements with:
  1. a
    Information about the terms and features of convertible debt instruments
  2. b
    An understanding of how those instruments have been reported in an entity's statement of financial position and statement of financial performance
  3. c
    Information about events, conditions, and circumstances that can affect how to assess the amount or timing of an entity's future cash flows related to those instruments.
","snippet":"The objective of the disclosure about convertible debt instruments is to provide users of financial statements with:\n(a) Information about the terms and features of convertible debt instruments\n(b) An understanding of ho…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d537cba854b4bc311f2e3a914632d0e1cc18304ebb9b342b3b56a1381a2f2a93","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1B","para":"50-1B","html":"
An entity shall explain the pertinent rights and privileges of each convertible debt instrument outstanding, including, but not limited to, the following information:
  1. a
    Principal amount
  2. b
    Coupon rate
  3. c
    Conversion or exercise prices or rates and number of shares into which the instrument is potentially convertible
  4. d
    Pertinent dates, such as conversion date(s) and maturity date
  5. e
    Parties that control the conversion rights
  6. f
    Manner of settlement upon conversion and any alternative settlement methods, such as cash, shares, or a combination of cash and shares
  7. g
    Terms that may change conversion or exercise prices, number of shares to be issued, or other conversion rights and the timing of those rights (excluding standard antidilution provisions)
  8. h
    Liquidation preference and unusual voting rights, if applicable
  9. i
    Other material terms and features of the instrument that are not listed above.
","snippet":"An entity shall explain the pertinent rights and privileges of each convertible debt instrument outstanding, including, but not limited to, the following information:\n(a) Principal amount\n(b) Coupon rate\n(c) Conversion o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1c5d1967b2dd3ab432c787f164a8d1f22b4403d7d9f7c813f4246b7a255318b","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1C","para":"50-1C","html":"
An entity shall provide the following incremental information for contingently convertible instruments or the instruments that are described in paragraphs 470-20-05-8 through 05-8A:
  1. a
    Events or changes in circumstances that would adjust or change the contingency or would cause the contingency to be met
  2. b
    Information on whether the shares that would be issued if the contingently convertible securities were converted are included in the calculation of diluted earnings per share (EPS) and the reasons why or why not
  3. c
    Other information that is helpful in understanding both the nature of the contingencies and the potential impact of conversion.
","snippet":"An entity shall provide the following incremental information for contingently convertible instruments or the instruments that are described in paragraphs 470-20-05-8 through 05-8A:\n(a) Events or changes in circumstances…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0633bf234791262f11b89324bfbb9b6b4107a08a17b1de0147c00547b37835c4","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1D","para":"50-1D","html":"
An entity shall disclose the following information for each convertible debt instrument as of each date for which a statement of financial position is presented.
  1. a
    The unamortized premium, discount, or issuance costs and, if applicable, the premium amount recorded as paid-in capital in accordance with paragraph 470-20-25-13
  2. b
    The net carrying amount
  3. c
    For public business entities, the fair value of the entire instrument and the level of the fair value hierarchy in accordance with paragraphs
    825-10-50-10 through 50-15
    .
See Example 11 (paragraph 470-20-55-69A) for an illustration of this disclosure requirement.
","snippet":"An entity shall disclose the following information for each convertible debt instrument as of each date for which a statement of financial position is presented.\n(a) The unamortized premium, discount, or issuance costs a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:282176f581c3bc0cba27d3b7cb977db29e1f7c2bbbbe39cd32f1b67cf3154bc9","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1E","para":"50-1E","html":"
An entity shall disclose the following information as of the date of the latest statement of financial position presented:
  1. a
    Changes to conversion or exercise prices that occur during the reporting period other than changes due to standard antidilution provisions
  2. b
    Events or changes in circumstances that occur during the reporting period that cause conversion contingencies to be met or conversion terms to be significantly changed
  3. c
    Number of shares issued upon conversion, exercise, or satisfaction of required conditions during the reporting period
  4. d
    Maturities and sinking fund requirements for convertible debt instruments for each of the five years following the date of most recent statement of financial position presented in accordance with paragraph 470-10-50-1.
","snippet":"An entity shall disclose the following information as of the date of the latest statement of financial position presented:\n(a) Changes to conversion or exercise prices that occur during the reporting period other than ch…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4264782c783c9025990cf27cae25e8011199ddbf7c8d06bf4bd6542c3cc9a4fa","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1F","para":"50-1F","html":"
An entity shall disclose the following information about interest recognized for each period for which a statement of financial performance is presented:
  1. a
    The effective interest rate for the period
  2. b
    The amount of interest recognized for the period disaggregated by both of the following (see Example 12 [paragraph 470-20-55-69D] for an illustration of this disclosure requirement):
    1. 1
      The contractual interest expense
    2. 2
      The amortization of the premium, discount, or issuance costs.
","snippet":"An entity shall disclose the following information about interest recognized for each period for which a statement of financial performance is presented:\n(a) The effective interest rate for the period\n(b) The amount of i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:320741f0922e8194a23005932ae8e1863e09834c7e6ba25fbe71946e140ff2b8","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1G","para":"50-1G","html":"
If the conversion option of a convertible debt instrument is accounted for as a derivative in accordance with Subtopic 815-15, an entity shall provide disclosures in accordance with Topic 815 for the conversion option in addition to the disclosures required by this Section, if applicable.
","snippet":"If the conversion option of a convertible debt instrument is accounted for as a derivative in accordance with Subtopic 815-15, an entity shall provide disclosures in accordance with Topic 815 for the conversion option in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ed4c2d5f2fcb82e63b7e62df765a9b7597c31f9161aa0f59517a33214428f96","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1H","para":"50-1H","html":"
If a convertible debt instrument is measured at fair value in accordance with the Fair Value Option Subsections of Subtopic 825-10, an entity shall provide disclosures in accordance with Subtopic 820-10 and Subtopic 825-10 in addition to the disclosures required by this Section, if applicable.
","snippet":"If a convertible debt instrument is measured at fair value in accordance with the Fair Value Option Subsections of Subtopic 825-10, an entity shall provide disclosures in accordance with Subtopic 820-10 and Subtopic 825-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87abcd350fc0cb0e83d883a02c70b98c7fcaab4009e5c8b01d9b39b8852118f3","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1I","para":"50-1I","html":"
An entity shall disclose the following information about derivative transactions entered into in connection with the issuance of convertible debt instruments within the scope of this Subtopic regardless of whether such derivative transactions are accounted for as assets, liabilities, or equity instruments:
  1. a
    The terms of those derivative transactions (including the terms of settlement)
  2. b
    How those derivative transactions relate to the instruments within the scope of this Subtopic
  3. c
    The number of shares underlying the derivative transactions
  4. d
    The reasons for entering into those derivative transactions.
An example of a derivative transaction entered into in connection with the issuance of a convertible debt instrument within the scope of this Subtopic is the purchase of call options that are expected to substantially offset changes in the fair value or the potential dilutive effect of the conversion option. Derivative instruments also are subject to the disclosure guidance in Topic 815.
","snippet":"An entity shall disclose the following information about derivative transactions entered into in connection with the issuance of convertible debt instruments within the scope of this Subtopic regardless of whether such d…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc6f8abd0fddc011a748f06acc0b205ceba46ebcf22999490a8e29d2856e40f9","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a9042312125f078e9e7ae566097566f45a3c97a508b7c59da6fbba01ecb53b2","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"block":null,"heading":"EPS","paragraphs":[{"citation":"470-20-50-2","para":"50-2","html":"
For disclosures about securities in relationship to earnings per share (EPS) disclosures, see paragraph 260-10-50-1(c).
","snippet":"For disclosures about securities in relationship to earnings per share (EPS) disclosures, see paragraph 260-10-50-1(c).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94d621e41d6a47e8d272245ad0b5374efa2159a2788ccad09d619574fb0d7873","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12d620fbc5f0a616da0aeb6501a79e3a6445526c69d8a6f66db91bc556106ec3","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"block":null,"heading":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","paragraphs":[{"citation":"470-20-50-2A","para":"50-2A","html":"
An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall disclose all of the following. The disclosures must be made on an annual and interim basis in any period in which a share-lending arrangement is outstanding.
  1. a
    A description of any outstanding share-lending arrangements on the entity's own stock
  2. b
    All significant terms of the share-lending arrangement including all of the following:
    1. 1
      The number of shares
    2. 2
      The term
    3. 3
      The circumstances under which cash settlement would be required
    4. 4
      Any requirements for the counterparty to provide collateral.
  3. c
    The entity's reason for entering into the share-lending arrangement
  4. d
    The fair value of the outstanding loaned shares as of the balance sheet date
  5. e
    The treatment of the share-lending arrangement for the purposes of calculating earnings per share
  6. f
    The unamortized amount of the issuance costs associated with the share-lending arrangement at the balance sheet date
  7. g
    The classification of the issuance costs associated with the share-lending arrangement at the balance sheet date
  8. h
    The amount of interest cost recognized relating to the amortization of the issuance cost associated with the share-lending arrangement for the reporting period
  9. i
    Any amounts of dividends paid related to the loaned shares that will not be reimbursed.
","snippet":"An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall disclose all of the following. The disclosures must be made on an annual a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a3db18e9e9732ee4448e4d4ab0d2a471a5eab251eb0e35b3f0810f1679dd83b","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-2B","para":"50-2B","html":"
An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall also make the disclosures required by Topic 505.
","snippet":"An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall also make the disclosures required by Topic 505.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3614ed4d468f3271c9f345d5a469103f4b4971f2263b9c84ce99cc0e55f89a0f","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-2C","para":"50-2C","html":"
In the period in which an entity concludes that it is probable that the counterparty to its share-lending arrangement will default, the entity shall disclose the amount of expense reported in the statement of earnings related to the default. The entity shall disclose in any subsequent period any material changes in the amount of expense as a result of changes in the fair value of the entity's shares or the probable recoveries. If default is probable but has not yet occurred, the entity shall disclose the number of shares related to the share-lending arrangement that will be reflected in basic and diluted earnings per share when the counterparty defaults.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1In the period in which an entity concludes that it is probable that the counterparty to its share-lending arrangement will default, the entity shall disclose the amount of expense reported in the statement of earnings related to the default. The entity shall disclose in any subsequent period any material changes in the amount of expense as a result of changes in the fair value of the entity's shares or the probable recoveries. If default is probable but has not yet occurred, the entity shall disclose the number of shares related to the share-lending arrangement that will be reflected in basic and diluted earnings per share when the counterparty defaults. See paragraphs
220-40-50-21 through 50-25
for additional disclosure requirements.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1In the interim or annual reporting period in which an entity concludes that it is probable that the counterparty to its share-lending arrangement will default, the entity shall disclose the amount of expense reported in the statement of earnings related to the default. The entity shall disclose in any subsequent interim and annual reporting periods any material changes in the amount of expense as a result of changes in the fair value of the entity's shares or the probable recoveries. If default is probable but has not yet occurred, the entity shall disclose the number of shares related to the share-lending arrangement that will be reflected in basic and diluted earnings per share when the counterparty defaults. See paragraphs
220-40-50-21 through 50-25
for additional disclosure requirements.
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