{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/50/#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":"944-50","subtopic_title":"Policyholder Dividends","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Participating Contracts","paragraphs":[{"citation":"944-50-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_05E65912-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Insurance entities shall disclose all of the following in their financial statements: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_05E65A32-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The relative percentage of <a href=\"/glossary/p/#participating-insurance\" class=\"term\" title=\"Insurance in which the policyholder is entitled to participate in the earnings or surplus of the insurance entity. The participation occurs through the distribution of dividends to policyholders.\"><span>participating insurance</span></a> </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_05E65BBB-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The method of accounting for policyholder dividends </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_05E65C98-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amount of dividends </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_05E65D5F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amount of any additional income allocated to participating policyholders. </span></span></div></li></ol></div></div>","snippet":"Insurance entities shall disclose all of the following in their financial statements:\n(a) The relative percentage of participating insurance\n(b) The method of accounting for policyholder dividends\n(c) The amount of divid…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34b013d3a46ed92dd91097b238a5f474e4d52fd2569f7d9ae75fa2865af2ab3d","downloaded_from":"2026-09-10T02:17:37.723Z","last_downloaded_at":"2026-09-10T02:17:37.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479756","source_sha256":"bed34a7d82e1999e65cf66dbe1be431149840294158f416af13840f94c42cfad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9a9a9ae170608ff7e0a4cdc003c3c22c60097f4e32a21ad492a6699b2836e2c","downloaded_from":"2026-09-10T02:17:37.723Z","last_downloaded_at":"2026-09-10T02:17:37.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479756","source_sha256":"bed34a7d82e1999e65cf66dbe1be431149840294158f416af13840f94c42cfad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edd62cbd7ecf05d0928bb6e9035547b3e7e64f89fc92be6db16ba8071a445200","downloaded_from":"2026-09-10T02:17:37.723Z","last_downloaded_at":"2026-09-10T02:17:37.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479756","source_sha256":"bed34a7d82e1999e65cf66dbe1be431149840294158f416af13840f94c42cfad"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edd62cbd7ecf05d0928bb6e9035547b3e7e64f89fc92be6db16ba8071a445200","downloaded_from":"2026-09-10T02:17:37.723Z","last_downloaded_at":"2026-09-10T02:17:37.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479756","source_sha256":"bed34a7d82e1999e65cf66dbe1be431149840294158f416af13840f94c42cfad"}}