# ASC 860-30-S50: Transfers and Servicing — Secured Borrowing and Collateral — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/30/#sec-50-disclosure)

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## ASC 860-30-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/860/30/#sec-50-disclosure)

SEC content: yes

#### Assets Subject to Lien

##### [860-30-S50-1](https://asc.understandingaccounting.org/asc/860/30/#860-30-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(b), for required disclosures for assets subject to lien.