# ASC 815-40-S50: Derivatives and Hedging — Contracts in Entity's Own Equity — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/40/#sec-50-disclosure)

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## ASC 815-40-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/815/40/#sec-50-disclosure)

SEC content: yes

#### Warrants or Rights Outstanding

##### [815-40-S50-1](https://asc.understandingaccounting.org/asc/815/40/#815-40-S50-1)

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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(i), for presentation requirements for warrants or rights outstanding.