# ASC 505-946-S50: Equity — Financial Services—Investment Companies — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/946/#sec-50-disclosure)

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## ASC 505-946-S50: SEC 50 Disclosure

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#### Issuance and Repurchase by a Registered Investment Company of Its Own Securities

##### [505-946-S50-1](https://asc.understandingaccounting.org/asc/505/946/#505-946-S50-1)

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See paragraph [946-10-S99-3](https://asc.understandingaccounting.org/asc/946/10/#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.