{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/942/#sec-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":"470-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Short-Term Borrowing","paragraphs":[{"citation":"470-942-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F63340FC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.13, for presentation requirements for short-term borrowings. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.13, for presentation requirements for short-term 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href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.14, for presentation requirements for bank acceptances outstanding. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.14, for presentation requirements for bank acceptances outstanding.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:980c4408f34848ddbbe0844f165afb9fc2a0f674cccd6fbfc5ecbc3aeaf78e20","downloaded_from":"2026-09-10T00:34:08.109Z","last_downloaded_at":"2026-09-10T00:34:08.109Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.15, for presentation requirements for other liabilities. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.15, for presentation requirements for other liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:789cc412a5a16e5fe6d9e1a88fd2e7202caf17fd15afe3f48aee9e75fe1a8c3a","downloaded_from":"2026-09-10T00:34:08.109Z","last_downloaded_at":"2026-09-10T00:34:08.109Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03.16, for disclosure requirements for long-term debt. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03.16, for disclosure requirements for long-term debt.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4a38edd4b966834e04322333734dd67b6e4cb4ca0e5ceec95b547ecff6df10d","downloaded_from":"2026-09-10T00:34:08.109Z","last_downloaded_at":"2026-09-10T00:34:08.109Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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