{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/10/#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":"944","topic_title":"Financial Services—Insurance","subtopic":"944-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Supplemental Schedules","paragraphs":[{"citation":"944-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F8D916D3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/944/10/#944-10-S99-3\" class=\"xref\">944-10-S99-3</a>, Regulation S-X Rule 7-05, for the required supplemental schedules in reports of insurance entities. </span></span></div></div>","snippet":"See paragraph 944-10-S99-3, Regulation S-X Rule 7-05, for the required supplemental schedules in reports of insurance entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d1c991aadad6947b6c5df4c8932bf72e94cb821fe322a8ea84210e6e5c7262e","downloaded_from":"2026-09-10T02:14:52.843Z","last_downloaded_at":"2026-09-10T02:14:52.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479943","source_sha256":"6a5a0cec0b8e292834e8f68424c4a5b91fdb54da2b71fd056e8907ddd98fe731"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fd7e79471e5f3dee604ff9e4e4356e15091452d946414ce060ea4480565236b","downloaded_from":"2026-09-10T02:14:52.843Z","last_downloaded_at":"2026-09-10T02:14:52.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479943","source_sha256":"6a5a0cec0b8e292834e8f68424c4a5b91fdb54da2b71fd056e8907ddd98fe731"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00f69cce689143c0cfd6c9bcc45534bd29ddbbad511cfa98cd86f374ae9dead5","downloaded_from":"2026-09-10T02:14:52.843Z","last_downloaded_at":"2026-09-10T02:14:52.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479943","source_sha256":"6a5a0cec0b8e292834e8f68424c4a5b91fdb54da2b71fd056e8907ddd98fe731"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00f69cce689143c0cfd6c9bcc45534bd29ddbbad511cfa98cd86f374ae9dead5","downloaded_from":"2026-09-10T02:14:52.843Z","last_downloaded_at":"2026-09-10T02:14:52.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479943","source_sha256":"6a5a0cec0b8e292834e8f68424c4a5b91fdb54da2b71fd056e8907ddd98fe731"}}