{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/30/#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":"470-30","subtopic_title":"Participating Mortgage Loans","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-30-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_624388F0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The borrower's financial statements shall disclose both of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_624389F9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The aggregate amount of participating mortgage obligations at the balance sheet date, with separate disclosure of the aggregate participation liabilities and related debt discounts </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_62438AF0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Terms of the participations by the lender in either the appreciation in the <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> of the mortgaged real estate project or the results of operations of the mortgaged real estate project, or both. </span></span></div></li></ol></div></div>","snippet":"The borrower's financial statements shall disclose both of the following:\n(a) The aggregate amount of participating mortgage obligations at the balance sheet date, with separate disclosure of the aggregate participation …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dc16a3e09c3aa20045775a60e4f9e432dba82033db4e8be7eb92f8a408f2736","downloaded_from":"2026-09-10T00:32:19.774Z","last_downloaded_at":"2026-09-10T00:32:19.774Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481212","source_sha256":"21bb1c9a9021129800680f55056dcf15dab1f352cb13ab14f485e9cbce5c35a9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365d683ed64c6c7c5983f589ed1329a4f166be7f60671687e529e005987c4c2f","downloaded_from":"2026-09-10T00:32:19.774Z","last_downloaded_at":"2026-09-10T00:32:19.774Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481212","source_sha256":"21bb1c9a9021129800680f55056dcf15dab1f352cb13ab14f485e9cbce5c35a9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f916b685bd5e9d638ed67e36fef18f688aa9585a7d7e80cb16545a73528bfc6e","downloaded_from":"2026-09-10T00:32:19.774Z","last_downloaded_at":"2026-09-10T00:32:19.774Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481212","source_sha256":"21bb1c9a9021129800680f55056dcf15dab1f352cb13ab14f485e9cbce5c35a9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f916b685bd5e9d638ed67e36fef18f688aa9585a7d7e80cb16545a73528bfc6e","downloaded_from":"2026-09-10T00:32:19.774Z","last_downloaded_at":"2026-09-10T00:32:19.774Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481212","source_sha256":"21bb1c9a9021129800680f55056dcf15dab1f352cb13ab14f485e9cbce5c35a9"}}