{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/860/10/#sec-50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"860","topic_title":"Transfers and Servicing","subtopic":"860-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Repurchase and Reverse Repurchase Agreements","paragraphs":[{"citation":"860-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F526857C-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-1\" class=\"xref\">235-10-S99-1</a>, Regulation S-X Rule 4-08(m), for disclosure requirements for repurchase and reverse repurchase agreements. </span></span></div></div>","snippet":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(m), for disclosure requirements for repurchase and reverse repurchase agreements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc1231e3474cb87de4d1a11229c95f03f10591564e9f977b88f718004d948ef4","downloaded_from":"2026-09-10T02:06:08.120Z","last_downloaded_at":"2026-09-10T02:06:08.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480088","source_sha256":"791789bb6742b941e21a1afa9a77ba1ae0b858b5f26eea5ec7ab47ea3681b66b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc6be66e788292b0111c24e8e4e4ecb34e3318d0f43209693fe50565d095d700","downloaded_from":"2026-09-10T02:06:08.120Z","last_downloaded_at":"2026-09-10T02:06:08.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480088","source_sha256":"791789bb6742b941e21a1afa9a77ba1ae0b858b5f26eea5ec7ab47ea3681b66b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2156bfdc1dc56c282b912552198b3595098e81b8c420925d435681bf6eb26a6c","downloaded_from":"2026-09-10T02:06:08.120Z","last_downloaded_at":"2026-09-10T02:06:08.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480088","source_sha256":"791789bb6742b941e21a1afa9a77ba1ae0b858b5f26eea5ec7ab47ea3681b66b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2156bfdc1dc56c282b912552198b3595098e81b8c420925d435681bf6eb26a6c","downloaded_from":"2026-09-10T02:06:08.120Z","last_downloaded_at":"2026-09-10T02:06:08.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480088","source_sha256":"791789bb6742b941e21a1afa9a77ba1ae0b858b5f26eea5ec7ab47ea3681b66b"}}