# ASC 825-944-50: Financial Instruments — Financial Services—Insurance — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/825/944/#50-disclosure)

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## ASC 825-944-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/825/944/#50-disclosure)

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#### Securities on Deposit

##### [825-944-50-1A](https://asc.understandingaccounting.org/asc/825/944/#825-944-50-1A)

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An entity shall disclose the [carrying amount](https://asc.understandingaccounting.org/glossary/c/#carrying-amount "The amount of an item as displayed in the financial statements.") of securities deposited by insurance subsidiaries with state regulatory authorities.

### Reinsurance Contracts

##### [825-944-50-1](https://asc.understandingaccounting.org/asc/825/944/#825-944-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

#### Disclosures about Concentrations of Credit Risk

##### [825-944-50-1B](https://asc.understandingaccounting.org/asc/825/944/#825-944-50-1B)

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Under the provisions of Section 825-10-50, a [ceding entity](https://asc.understandingaccounting.org/glossary/c/#ceding-entity "The party that pays a reinsurance premium in a reinsurance transaction. The ceding entity receives the right to reimbursement from the assuming entity under the terms of the reinsurance contract.") should disclose concentrations of credit risk associated with both of the following:

1.  a
    
    [Reinsurance recoverables](https://asc.understandingaccounting.org/glossary/r/#reinsurance-recoverable "All amounts recoverable from reinsurers for paid and unpaid claims and claim settlement expenses, including estimated amounts receivable for unsettled claims, claims incurred but not reported, or policy benefits.")
    
2.  b
    
    [Prepaid reinsurance premiums](https://asc.understandingaccounting.org/glossary/p/#prepaid-reinsurance-premiums "Amounts paid to the reinsurer relating to the unexpired portion of reinsured contracts.").

##### [825-944-50-2](https://asc.understandingaccounting.org/asc/825/944/#825-944-50-2)

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Even if a ceding entity does not have a significant concentration of credit risk with a single [reinsurer](https://asc.understandingaccounting.org/glossary/r/#reinsurer "The assuming entity in a reinsurance transaction."), concentration of credit risk disclosures may be required under the provisions of Section 825-10-50.

##### [825-944-50-3](https://asc.understandingaccounting.org/asc/825/944/#825-944-50-3)

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If a ceding entity is aware that reinsured risks have been retroceded to a diverse group of retrocessionaires, disclosures about concentrations of credit risk still shall be made under Section 825-10-50 because the assuming entity's rights under the retrocessions generally are not available to the ceding entity to mitigate its credit risk. That is, the ceding entity's concentration of credit risk from the assuming entity is unchanged.