# ASC 505-10-S50: Equity — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/10/#sec-50-disclosure)

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## ASC 505-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/505/10/#sec-50-disclosure)

SEC content: yes

#### Changes in Each Caption of Other Stockholders' Equity

##### [505-10-S50-1](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-1)

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See paragraph [505-10-S99-1](https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-1), Regulation S-X Rule 3-04, for disclosure requirements for changes in stockholders' equity.

#### Preferred Shares

##### [505-10-S50-2](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-2)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08(d), for disclosure requirements for preferred shares.

#### Restrictions that Limit the Payment of Dividends by the Registrant

##### [505-10-S50-3](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-3)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08(e), for disclosure requirements for restrictions that limit the payment of dividends by the registrant.

##### [505-10-S50-4](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-4)

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[Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/).

#### Guarantors and Issuers of Guaranteed Securities Registered or Being Registered

##### [505-10-S50-5](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-5)

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See paragraph [470-10-S99-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S99-1), Regulation S-X Rule 3-10, for requirements applicable to financial statements of guarantors and issuers of guaranteed debt or debt-like securities registered or being registered.

##### [505-10-S50-6](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-6)

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See paragraph [470-10-S99-1A](https://asc.understandingaccounting.org/asc/470/10/#470-10-S99-1A), Regulation S-X Rule 13-01, for disclosure requirements about guarantors and issuers of guaranteed debt or debt-like securities registered or being registered.

##### [505-10-S50-7](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-7)

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[Paragraph superseded by Accounting Standards Update No. 2020-09](https://asc.understandingaccounting.org/updates/asu-2020-09/).

##### [505-10-S50-8](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-8)

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[Paragraph superseded by Accounting Standards Update No. 2020-09](https://asc.understandingaccounting.org/updates/asu-2020-09/).

##### [505-10-S50-9](https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-9)

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[Paragraph superseded by Accounting Standards Update No. 2020-09](https://asc.understandingaccounting.org/updates/asu-2020-09/).