# ASC 470-30-50: Debt — Participating Mortgage Loans — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/30/#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): 2026-09-10T00:32:19.774Z to 2026-09-10T00:32:19.774Z

Record version: sha256:f916b685bd5e9d638ed67e36fef18f688aa9585a7d7e80cb16545a73528bfc6e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 470-30-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/470/30/#50-disclosure)

SEC content: no

##### [470-30-50-1](https://asc.understandingaccounting.org/asc/470/30/#470-30-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:32:19.774Z to 2026-09-10T00:32:19.774Z

Record version: sha256:0dc16a3e09c3aa20045775a60e4f9e432dba82033db4e8be7eb92f8a408f2736

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The borrower's financial statements shall disclose both of the following:

1.  a
    
    The aggregate amount of participating mortgage obligations at the balance sheet date, with separate disclosure of the aggregate participation liabilities and related debt discounts
    
2.  b
    
    Terms of the participations by the lender in either the appreciation in the [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.") of the mortgaged real estate project or the results of operations of the mortgaged real estate project, or both.