{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/946/#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":"505","topic_title":"Equity","subtopic":"505-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Issuance and Repurchase by a Registered Investment Company of Its Own Securities","paragraphs":[{"citation":"505-946-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_142A9758-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/946/10/#946-10-S99-3\" class=\"xref\">946-10-S99-3</a>, Regulation S-X Rule 6-03(i), for the required disclosures pertaining to the issuance and repurchase by a registered investment company of its own securities. </span></span></div></div>","snippet":"See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(i), for the required disclosures pertaining to the issuance and repurchase by a registered investment company of its own securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d22ae08fdc9c4d49ed98b766ca2cdc9c1ad84eddb172a00e3b15f4e9a1545f2","downloaded_from":"2026-09-10T00:41:01.868Z","last_downloaded_at":"2026-09-10T00:41:01.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478130","source_sha256":"6ad5e2e6579d004187c3c6dc4e1a784357de85e54e3af0873c88e595f5ae681b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f61bff272a6ea44f84f068d61a99d6588e4df364b74d59c1c9fdd683102b2e69","downloaded_from":"2026-09-10T00:41:01.868Z","last_downloaded_at":"2026-09-10T00:41:01.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478130","source_sha256":"6ad5e2e6579d004187c3c6dc4e1a784357de85e54e3af0873c88e595f5ae681b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3e0ff49ea3b76ca2e1a5d1a0ca2fcaea2bc648df86fec280297458aafa8e1b4","downloaded_from":"2026-09-10T00:41:01.868Z","last_downloaded_at":"2026-09-10T00:41:01.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478130","source_sha256":"6ad5e2e6579d004187c3c6dc4e1a784357de85e54e3af0873c88e595f5ae681b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3e0ff49ea3b76ca2e1a5d1a0ca2fcaea2bc648df86fec280297458aafa8e1b4","downloaded_from":"2026-09-10T00:41:01.868Z","last_downloaded_at":"2026-09-10T00:41:01.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478130","source_sha256":"6ad5e2e6579d004187c3c6dc4e1a784357de85e54e3af0873c88e595f5ae681b"}}