# ASC 470-944-50: Debt — Financial Services—Insurance — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/944/#50-disclosure)

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## ASC 470-944-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/470/944/#50-disclosure)

SEC content: no

#### Surplus Notes

##### [470-944-50-1](https://asc.understandingaccounting.org/asc/470/944/#470-944-50-1)

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An entity shall disclose the domiciliary state insurance commissioner's role and ability to approve or disapprove any interest and principal payments.