# ASC 810-954-50: Consolidation — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/954/#50-disclosure)

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## ASC 810-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/810/954/#50-disclosure)

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#### Medical Malpractice Trust Fund

##### [810-954-50-1](https://asc.understandingaccounting.org/asc/810/954/#810-954-50-1)

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The existence of the trust fund and whether it is irrevocable shall be disclosed in the financial statements.

#### Noncontrolling Interests

##### [810-954-50-2](https://asc.understandingaccounting.org/asc/810/954/#810-954-50-2)

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A not-for-profit, business-oriented health care entity shall include the performance indicator in the schedule required by paragraphs

[958-810-50-4 through 50-5](https://asc.understandingaccounting.org/asc/810/958/#810-958-50-4)

. Paragraph [958-810-55-25](https://asc.understandingaccounting.org/asc/810/958/#810-958-55-25) illustrates the required disclosure using a reconciling schedule in notes to the consolidated financial statements.