{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/946/20/#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":"946","topic_title":"Financial Services—Investment Companies","subtopic":"946-20","subtopic_title":"Investment Company Activities","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"946-20-50-1","para":"50-1","html":"
Paragraph superseded by Accounting Standards Update No. 2013-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2013-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4ecf7ed0527deecb2ec7b56daef40d82908626ebfac3f63df47f9de510a1d39","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e94a3aee1dd0b590030bb8717e13516e0b5a31da90336c881d4e9aba458602f7","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"Payments by Affiliates","paragraphs":[{"citation":"946-20-50-2","para":"50-2","html":"
The amounts and circumstances of payments by affiliates to reimburse the fund for losses on investment transactions shall be described in the notes to financial statements. The gains and losses on investments not meeting investment guidelines of the fund shall also be disclosed in the notes to financial statements. In addition, the effect on total return of the payments, as well as any gains or losses on investments not meeting investment guidelines of the fund, shall be quantified and disclosed in the financial highlights in a manner similar to disclosure of the effect of voluntary waivers of fees and expenses on expense ratios. (See Subtopic 850-10.) Total return shall be presented in the financial highlights.
","snippet":"The amounts and circumstances of payments by affiliates to reimburse the fund for losses on investment transactions shall be described in the notes to financial statements. The gains and losses on investments not meeting…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21e729d6e532f03034f7b7c776646146e308aedcbdfeb7966c33a9481228991b","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36cba66c732776ff494105d008f661735f925c5c492af094062afe0fdac9cbba","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"Certain Distribution Costs","paragraphs":[{"citation":"946-20-50-3","para":"50-3","html":"
The guidance in this paragraph applies to annual and interim financial statements of investment companies that adopt plans that comply with Rule 12b-1. For both board-contingent plans and enhanced 12b-1 plans, funds shall disclose in their financial statements the principal terms of such plans and any plan provisions permitting or requiring payments of excess costs after plan termination. For board-contingent and enhanced plans, the aggregate amount of distribution costs subject to recovery through future payments by the fund pursuant to the plan and through future contingent-deferred sales load payments by current shareholders shall be disclosed. For enhanced plans, funds shall disclose the methodology used to estimate future contingent-deferred sales load payments by current shareholders.
","snippet":"The guidance in this paragraph applies to annual and interim financial statements of investment companies that adopt plans that comply with Rule 12b-1. For both board-contingent plans and enhanced 12b-1 plans, funds shal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d3f780bd690deb6e03da348b25068c8f769a71cc7609cef4a1e1f8915b965ed","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"citation":"946-20-50-4","para":"50-4","html":"
If a 12b-1 distribution reimbursement plan provides for the carryover of unreimbursed costs to subsequent periods, the terms of reimbursement and the unreimbursed amount shall be disclosed.
","snippet":"If a 12b-1 distribution reimbursement plan provides for the carryover of unreimbursed costs to subsequent periods, the terms of reimbursement and the unreimbursed amount shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b52de203e332dab9409b7613032c10409b6a55b85efedbfa60870cc9d352fbe","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d1b2bff09a7656f427ed1343d63c95770d8455415ac661b1e853e7db7a3f4d3","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"General Partner Advisory Services","paragraphs":[{"citation":"946-20-50-5","para":"50-5","html":"
The method of computing payments or allocations for advisory services from the general partner shall be described in the notes to financial statements.
","snippet":"The method of computing payments or allocations for advisory services from the general partner shall be described in the notes to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16d8f11311b653a6dd1c8575d2b6736e9eec8c600421e6da687ba9957d7afcef","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0978b780fb144e50731a2faee395a8e09ff4d76b2b09af403cc4d622fdbee3bc","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"Expense Limitation Agreements","paragraphs":[{"citation":"946-20-50-6","para":"50-6","html":"
The existence of reimbursement agreements and the carryover of excess expenses potentially reimbursable to the adviser but not recorded as a liability shall be disclosed in the notes to financial statements.
","snippet":"The existence of reimbursement agreements and the carryover of excess expenses potentially reimbursable to the adviser but not recorded as a liability shall be disclosed in the notes to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4d6cfa537f2bfddfce952e998ef580edf68a6a6c88768505a6442a5df905f36","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cac3cabcf46333e2dc0d5a0ddca90084231318bdd3307965f97bb9838d3492ee","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"Fee Waivers","paragraphs":[{"citation":"946-20-50-7","para":"50-7","html":"
All voluntary and involuntary fee waivers shall be disclosed on the face of the statement of operations as a reduction of total expenses. The expense ratio in the financial highlights shall be shown net of voluntary and involuntary waivers. The effect of only voluntary waivers on the expense ratio shall be disclosed (either as the basis point effect on the ratio or as the gross expense ratio) in a note to, or as part of, the financial highlights. In addition, the terms of all voluntary and involuntary waivers shall be disclosed in the notes to financial statements.
","snippet":"All voluntary and involuntary fee waivers shall be disclosed on the face of the statement of operations as a reduction of total expenses. The expense ratio in the financial highlights shall be shown net of voluntary and …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5d61d0a787837b7eaf7613f639d64b4781515f864cc6639e536b002ac47e138","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9923d27d8b24441308bfbb05c0e31cf00fb2d5d56d4fcb5b6e249d92be3e29f2","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"Dividends","paragraphs":[{"citation":"946-20-50-8","para":"50-8","html":"
Dividends paid to investors shall be disclosed as a single line item in the statement of changes in net assets, except tax return of capital distributions, which shall be disclosed separately. The notes shall disclose the tax basis components of the dividends paid (that is, either from ordinary income, capital gains, or tax return of capital). Disclosing dividends on a tax basis is consistent with how dividends are reported to shareholders during and at the end of the calendar year. The financial highlights table would disclose per-share information that is consistent with the statement of changes in net assets.
","snippet":"Dividends paid to investors shall be disclosed as a single line item in the statement of changes in net assets, except tax return of capital distributions, which shall be disclosed separately. The notes shall disclose th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37e7975a0b4bdcb052177db8e371d29ae0105bebb29c0c8cdd7441bdaf6d44e3","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"citation":"946-20-50-9","para":"50-9","html":"
Dividends from affiliates and controlled companies shall be disclosed.
","snippet":"Dividends from affiliates and controlled companies shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2eb3fbc10dc88f4e8ca688bc3b8b214f3a04f725909f9b3af1514f226c6cedf","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"citation":"946-20-50-10","para":"50-10","html":"
If management of a fund determines that a tax return of capital is likely to occur for the fund's fiscal year, although the exact amount may not be estimable, that fact shall be disclosed in a note to the interim financial statements.
","snippet":"If management of a fund determines that a tax return of capital is likely to occur for the fund's fiscal year, although the exact amount may not be estimable, that fact shall be disclosed in a note to the interim financi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf39a5b88f808ec50b0f491932ff84b0af911fdd6458b4f0d99fc9ce858a265","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2356b7652650da3fe637e11f0c14dac61ac223a004c55244e401847e4f9225f1","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"Components of Capital and Distributable Earnings","paragraphs":[{"citation":"946-20-50-11","para":"50-11","html":"
This guidance requires all investment companies to disclose only two components of capital on the balance sheet: shareholder capital and distributable earnings. The components of distributable earnings, on a tax basis, shall be disclosed in a note to financial statements. This information enables investors to determine the amount of accumulated and undistributed earnings they potentially could receive in the future and on which they could be taxed.
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7 This guidance requires all investment companies to disclose two components of capital on the balance sheet: shareholder capital and distributable earnings. The components of distributable earnings, on a tax basis, shall be disclosed in a note to financial statements. This information enables investors to determine the amount of accumulated and undistributed earnings they potentially could receive in the future and on which they could be taxed.
","snippet":"This guidance requires all investment companies to disclose only two components of capital on the balance sheet: shareholder capital and distributable earnings. The components of distributable earnings, on a tax basis, s…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0244bed059099e67dd2bc79d12b91acd0a8b4b1190699cfd478500592e652ce6","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"citation":"946-20-50-12","para":"50-12","html":"
The notes shall disclose all of the following tax-basis components of distributable earnings as of the most recent tax year end:
  1. a
    Undistributed ordinary income
  2. b
    Undistributed long-term capital gains
  3. c
    Capital loss carryforwards
  4. d
    Unrealized appreciation (depreciation).
","snippet":"The notes shall disclose all of the following tax-basis components of distributable earnings as of the most recent tax year end:\n(a) Undistributed ordinary income\n(b) Undistributed long-term capital gains\n(c) Capital los…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97be99dd2591194b251d034e04bdc8cd156d38641ff6f234113bacd564ea3173","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"citation":"946-20-50-13","para":"50-13","html":"
Paragraphs 946-740-35-1 and 946-740-50-1 require that, if a provision for deferred income taxes on unrealized appreciation exists, it be charged against the unrealized gains account and disclosed as such in the statement of operations. Explanations shall be provided for the differences between the total of these amounts and distributable earnings (accumulated losses).
","snippet":"Paragraphs 946-740-35-1 and 946-740-50-1 require that, if a provision for deferred income taxes on unrealized appreciation exists, it be charged against the unrealized gains account and disclosed as such in the statement…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c086608370405ec5e3d42ddc7fd6f541012e657974209f1c0e11270d8dafc8c9","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"citation":"946-20-50-14","para":"50-14","html":"
Investment partnerships and other pass-through entities shall aggregate all elements of equity into partners' capital, because the results from operations are deemed distributed to each partner.
","snippet":"Investment partnerships and other pass-through entities shall aggregate all elements of equity into partners' capital, because the results from operations are deemed distributed to each partner.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36d1ba60223e8f529eafefade241e5458970d29622057624f48f5e78331ef611","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db1fd3403a3f4c599d552d66deec4b386644b6e809c49196f19ba9ab82bea3b4","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"block":null,"heading":"Financial Support to Investees","paragraphs":[{"citation":"946-20-50-15","para":"50-15","html":"
If, during the periods presented, an investment company provides financial support to an investee, it shall disclose information about both of the following items, disaggregated by financial support that it was contractually required to provide and financial support that it was not previously contractually required to provide:
  1. a
    The type and amount of financial support provided, including situations in which the investment company assisted the investee in obtaining financial support
  2. b
    The primary reasons for providing the financial support.
","snippet":"If, during the periods presented, an investment company provides financial support to an investee, it shall disclose information about both of the following items, disaggregated by financial support that it was contractu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d323528b1c973cadc6013a5f88cd46a902b250b56c12fa075fab400f39a85a5","downloaded_from":"2026-09-10T02:19:56.221Z","last_downloaded_at":"2026-09-10T02:19:56.221Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480990","source_sha256":"198d57abc084fd77067093f882e7560711de3280f538484b0df78e608ce45204"}},{"citation":"946-20-50-16","para":"50-16","html":"
An investment company also shall separately disclose both of the following items about financial support that it is contractually required to provide to any of its investees but has not yet provided:
  1. a
    The type and amount of financial support to be provided, including situations in which the investment company must assist the investee in obtaining financial support
  2. b
    The primary reasons for the contractual requirement to provide the financial support.
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