# ASC 740-946-50: Income Taxes — Financial Services—Investment Companies — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/946/#50-disclosure)

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## ASC 740-946-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/740/946/#50-disclosure)

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##### [740-946-50-1](https://asc.understandingaccounting.org/asc/740/946/#740-946-50-1)

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A provision for deferred income taxes on unrealized appreciation charged against the unrealized gains account pursuant to paragraph [946-740-35-1](https://asc.understandingaccounting.org/asc/740/946/#740-946-35-1) shall be disclosed as such in the statement of operations.