# ASC 970-10-S50: Real Estate—General — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/970/10/#sec-50-disclosure)

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## ASC 970-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/970/10/#sec-50-disclosure)

SEC content: yes

#### Supplemental Schedules

##### [970-10-S50-1](https://asc.understandingaccounting.org/asc/970/10/#970-10-S50-1)

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See paragraph [948-310-S99-1](https://asc.understandingaccounting.org/asc/310/948/#310-948-S99-1), Regulation S-X, Rule 12-29, for the required supplemental schedule disclosing mortgage loans on real estate.

##### [970-10-S50-2](https://asc.understandingaccounting.org/asc/970/10/#970-10-S50-2)

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See paragraph [970-10-S99-1](https://asc.understandingaccounting.org/asc/970/10/#970-10-S99-1), SAB Topic 7.C, for SEC Staff views on the inclusion of certain supplemental schedules in annual reports.