{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/960/20/#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":"960","topic_title":"Plan Accounting—Defined Benefit Pension Plans","subtopic":"960-20","subtopic_title":"Accumulated Plan Benefits","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"960-20-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/960/20/#960-20-45-2\" class=\"xref\">960-20-45-2</a> for required information regarding the <a href=\"/glossary/a/#actuarial-present-value-of-accumulated-plan-benefits\" class=\"term\" title=\"The amount as of a benefit information date that results from applying actuarial assumptions to the benefit amounts determined pursuant to paragraphs 960-20-25-3960-20-25-4960-20-25-5 (that is, the accumulated plan benefits), with the actuarial assumptions being used to adjust those amounts to reflect the time value of money (through discounts for interest) and the probability of payment (by means of decrements such as for death, disability, withdrawal, or retirement) between the benefit information date and the expected date of payment.\"><span>actuarial present value of accumulated plan benefits</span></a> and the year-to-year changes therein that, if not presented in the basic financial statements, shall be disclosed in the notes to financial statements.</div></div>","snippet":"See paragraph 960-20-45-2 for required information regarding the actuarial present value of accumulated plan benefits and the year-to-year changes therein that, if not presented in the basic financial statements, shall b…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db55549bc76c20aca39194df90be1a7bbd371cc5e29b86eb5cd196ca2201c675","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad588754c7195d832e13c5d517216622c1c5c24c9b26afe4daad0e052d273541","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"block":null,"heading":"Actuarial Present Value of Accumulated Plan Benefits","paragraphs":[{"citation":"960-20-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997C54A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Present employees' accumulated contributions as of the <a href=\"/glossary/b/#benefit-information-date\" class=\"term\" title=\"The date as of which the actuarial present value of accumulated plan benefits is presented.\"><span>benefit information date</span></a> (including interest, if any) shall be disclosed. If interest has been credited on employees' contributions, the rate(s) shall be disclosed. </span></span></div></div>","snippet":"Present employees' accumulated contributions as of the benefit information date (including interest, if any) shall be disclosed. If interest has been credited on employees' contributions, the rate(s) shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:718eb6a4fa25512b2fbac2bd8caee7d65e8fec24bec8e3761c9d0c70ddeddaa6","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d7a470b68780d35be0ffe4e5e734500fceae1b44b71e02e7584457297ad735b","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"block":null,"heading":"Changes in the Actuarial Present Value of Accumulated Plan Benefits","paragraphs":[{"citation":"960-20-50-3","para":"50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The effects of certain factors affecting the change in the actuarial present value of accumulated plan benefits from the preceding to the current benefit information date shall be identified.<span class=\"sfragment\" id=\"sfr_1997C6DA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> Minimum disclosure shall include the significant effects of factors such as the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997C8CD-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Plan amendments </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997CA23-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Changes in the nature of the plan (for example, a plan spinoff or a merger with another plan) </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997CB6B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Changes in actuarial assumptions. </span></span><span class=\"sfragment\" id=\"sfr_1997CCAA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Plans that measure the actuarial present value of accumulated plan benefits by insurance entity rates pursuant to the alternative approach described in paragraph <a href=\"/asc/960/20/#960-20-35-1A\" class=\"xref\">960-20-35-1A</a> shall, if practicable, disclose the effects of changes in actuarial assumptions reflected in changes in those insurance rates. </span></span></div></li></ol></div></div>","snippet":"The effects of certain factors affecting the change in the actuarial present value of accumulated plan benefits from the preceding to the current benefit information date shall be identified. Minimum disclosure shall inc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0482edc20ed3dfadd87819d595e5f71865e2211aabf843e5d9d972f92c17432d","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"citation":"960-20-50-4","para":"50-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997CDE1-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The significant effects of other factors may also be identified, including, for example, the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997CF28-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/b/#benefits\" class=\"term\" title=\"The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.\"><span>Benefits</span></a> accumulated </span></span><span class=\"sfragment\" id=\"sfr_1997D086-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(Actuarial experience gains or losses may be included with the effects of additional benefits accumulated rather than being separately disclosed; </span></span><span class=\"sfragment\" id=\"sfr_1997D1D5-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> if the effects of changes in actuarial assumptions discussed in (c) of the preceding paragraph cannot be separately disclosed, those effects shall be included in benefits accumulated.) </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997D318-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The increase (for interest) as a result of the decrease in the discount period </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997D44A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Benefits paid. </span></span></div></li></ol></div></div>","snippet":"The significant effects of other factors may also be identified, including, for example, the following:\n(a) Benefits accumulated (Actuarial experience gains or losses may be included with the effects of additional benefi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ce84d4c069c647c14f815031655530065262da861b34c10ba4e42c1d03cf763","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"citation":"960-20-50-5","para":"50-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997D586-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Disclosure of the effects of all significant factors affecting the year-to-year change in the <a href=\"/glossary/b/#benefit-information\" class=\"term\" title=\"The actuarial present value of accumulated plan benefits.\"><span>benefit information</span></a> </span></span><span class=\"sfragment\" id=\"sfr_1997D6BA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> is encouraged. </span></span></div></div>","snippet":"Disclosure of the effects of all significant factors affecting the year-to-year change in the benefit information is encouraged.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de76ef80f6b773bfbf7790324358d66d1d17b00bfdb425cd3b7a4156080ac373","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"citation":"960-20-50-6","para":"50-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997D805-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If presented, benefits paid shall not include benefit payments made by an insurance entity in accordance with a contract that is excluded from <a href=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments—that have been segregated and restricted, usually in a trust, to provide for pension benefits. The amount of plan assets includes amounts contributed by the employer, and by employees for a contributory plan, and amounts earned from investing the contributions, less benefits paid. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Assets not segregated in a trust or otherwise effectively restricted so that they cannot be used by the employer for other purposes are not plan assets even though it may be intended that such assets be used to provide pensions. If a plan has liabilities other than for benefits, those nonbenefit obligations may be considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. Securities of the employer held by the plan are includable in plan assets provided they are transferable.\"><span>plan assets</span></a>. However, amounts paid by the plan to an insurance entity pursuant to such a contract (including purchasing annuities with amounts allocated from existing investments with the insurance entity) shall be included in benefits paid. </span></span><span class=\"sfragment\" id=\"sfr_1997D94C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Due to the use of different actuarial assumptions, the amount paid by the plan to an insurance entity may be different from the previous measure of the actuarial present value of the related <a href=\"/glossary/a/#accumulated-plan-benefits\" class=\"term\" title=\"Future benefit payments that are attributable under the provisions of a pension plan to employees' service rendered to the benefit information date. Accumulated plan benefits comprise benefits expected to be paid to any of the following: Retired or terminated employees or their beneficiaries Beneficiaries of deceased employees Present employees or their beneficiaries.\"><span>accumulated plan benefits</span></a>. That difference is an actuarial experience gain or loss (see paragraph <a href=\"/asc/960/20/#960-20-50-4\" class=\"xref\">960-20-50-4</a>). </span></span></div></div>","snippet":"If presented, benefits paid shall not include benefit payments made by an insurance entity in accordance with a contract that is excluded from plan assets. However, amounts paid by the plan to an insurance entity pursuan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fe481a1b7236891918e7ea3f97212ba95b786fc32d674b80aca54360ee0e4f3","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"citation":"960-20-50-7","para":"50-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997DA81-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the minimum required disclosure is presented in other than a statement format, the actuarial present value of accumulated plan benefits as of the preceding benefit information date shall also be presented. </span></span></div></div>","snippet":"If the minimum required disclosure is presented in other than a statement format, the actuarial present value of accumulated plan benefits as of the preceding benefit information date shall also be presented.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54c273f4781e6b64b0fe7684f0a02244211fdd6f9f30f5053e7feaf6cd4eaf3e","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f65818ac8bcd28577b3d119a885ce806086040bee45a939590a3d2d2e4ce9667","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"block":null,"heading":"Additional Financial Statement Disclosures","paragraphs":[{"citation":"960-20-50-8","para":"50-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997DBB8-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Disclosure of the plan's accounting policies shall include </span></span><span class=\"sfragment\" id=\"sfr_1997DCD6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> a description of the method and significant assumptions </span></span><span class=\"sfragment\" id=\"sfr_1997DE12-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> used to determine the actuarial present value of accumulated plan benefits, such as the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997DF38-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Assumed rates of return </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997E06B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Inflation rates </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1997E196-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Retirement ages. </span></span></div></li></ol></div></div>","snippet":"Disclosure of the plan's accounting policies shall include a description of the method and significant assumptions used to determine the actuarial present value of accumulated plan benefits, such as the following:\n(a) As…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2516104b62e5472101030c126ff5bd138561059bc42ecd36e376d9ea0b95f41","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"citation":"960-20-50-9","para":"50-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997E2C4-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Any significant changes of method or assumptions between benefit information dates shall be described. </span></span></div></div>","snippet":"Any significant changes of method or assumptions between benefit information dates shall be described.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7baec21c8671341ac9825e0cd8bdb35f3b19df17df9fd0cd439e089ba7d82e2","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"citation":"960-20-50-10","para":"50-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997E432-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the method of considering administrative expenses as an adjustment of the assumed rates of return is used as described in paragraph <a href=\"/asc/960/20/#960-20-35-1\" class=\"xref\">960-20-35-1(c)</a>, the adjustment shall be separately disclosed (see paragraph <a href=\"/asc/960/20/#960-20-50-8\" class=\"xref\">960-20-50-8</a>). </span></span></div></div>","snippet":"If the method of considering administrative expenses as an adjustment of the assumed rates of return is used as described in paragraph 960-20-35-1(c), the adjustment shall be separately disclosed (see paragraph 960-20-50…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4285aee68b93d8f69018b6200b7f39e88132cd03f487b8461990c3f8de66f17","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481014","source_sha256":"82804aa5be500bd3a36e8d63667b2b5dc109547547a4b4b48704ec5809ad7936"}},{"citation":"960-20-50-11","para":"50-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1997E55C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The usefulness of plan financial statements would be enhanced by disclosure of the estimated effect on the benefit information, or on the difference between the <a href=\"/glossary/n/#net-asset-information\" class=\"term\" title=\"Information regarding the net assets available for benefits.\"><span>net asset information</span></a> and the benefit information, of a given variation in the assumptions to which that information is most sensitive. </span></span><span class=\"sfragment\" id=\"sfr_1997E677-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> Plans are encouraged to experiment with such disclosure. </span></span></div></div>","snippet":"The usefulness of plan financial statements would be enhanced by disclosure of the estimated effect on the benefit information, or on the difference between the net asset information and the benefit information, of a giv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3a031d3b54044b37c447ae363a017b284be21ababca76d2974825a13e1e4124","downloaded_from":"2026-09-10T02:22:59.930Z","last_downloaded_at":"2026-09-10T02:22:59.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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