# ASC 944-50-50: Financial Services—Insurance — Policyholder Dividends — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

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

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:17:37.723Z to 2026-09-10T02:17:37.723Z

Record version: sha256:edd62cbd7ecf05d0928bb6e9035547b3e7e64f89fc92be6db16ba8071a445200

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 944-50-50: 50 Disclosure

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

SEC content: no

#### Participating Contracts

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

Pending content: no

Source downloaded (UTC): 2026-09-10T02:17:37.723Z to 2026-09-10T02:17:37.723Z

Record version: sha256:34b013d3a46ed92dd91097b238a5f474e4d52fd2569f7d9ae75fa2865af2ab3d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


Insurance entities shall disclose all of the following in their financial statements:

1.  a
    
    The relative percentage of [participating insurance](https://asc.understandingaccounting.org/glossary/p/#participating-insurance "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.")
    
2.  b
    
    The method of accounting for policyholder dividends
    
3.  c
    
    The amount of dividends
    
4.  d
    
    The amount of any additional income allocated to participating policyholders.