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Current as of October 02, 2022 | Updated by FindLaw Staff
[For insurance companies] |
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---|---|---|---|---|---|---|---|---|---|---|
Column A |
Column B |
Column C |
Column D |
Column E |
Column F |
Column G |
Column H |
Column I |
Column J |
Column K |
Future |
||||||||||
policy |
Other |
Benefits |
||||||||
benefits, |
policy |
claims, |
Amorti- |
|||||||
Deferred |
losses, |
Un- |
claims |
losses, |
zation of |
|||||
policy |
earned |
and |
Net-in |
and set- |
deferred |
|||||
Seg- |
acquisi- |
claims |
pre- |
benefits |
Premium |
vestment |
tlement |
policy |
Other |
Pre- |
ment1 |
tion cost |
and loss |
miums |
payable |
revenue |
income |
expenses |
acquisi- |
operating |
miums |
(caption |
(caption expenses |
(caption |
(caption |
(caption |
(caption |
(caption |
tion |
expenses |
written2 |
|
7) |
13–a–1) |
13–a–2) |
13–a–3) |
1) |
2)3 |
5) |
costs 4 |
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Total5 |
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1 Segments shown should be the same as those presented in the footnote disclosures called for by generally accepted accounting principles. |
2 Does not apply to life insurance or title insurance. This amount should include premiums from reinsurance assumed, and be net of premiums on reinsurance ceded. |
3 State the basis for allocation of net investment income and, where applicable, other operating expenses. |
4 The total of columns I and J should agree with the amount shown for statement of comprehensive income caption 7. |
5 Totals should agree with the indicated balance sheet and statement of comprehensive income caption amounts, where a caption number is shown. |
Cite this article: FindLaw.com - Code of Federal Regulations Title 17. Commodity and Securities Exchanges § 17.210.12–16 Supplementary insurance information - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-17-commodity-and-securities-exchanges/cfr-sect-17-210-12-16/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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