17 C.F.R. § 210.12-16

Current through October 31, 2024
Section 210.12-16 - Supplementary insurance information

[For insurance companies]

Column AColumn BColumn CColumn DColumn EColumn FColumn GColumn HColumn IColumn JColumn K
Segment1Deferred policy acquisition cost (caption 7)Future policy benefits, losses, claims and loss expenses (caption 13-a-1)Unearned premiums (caption 13-a-2)Other policy claims and benefits payable (caption 13-a-3)Premium revenue (caption 1)Net investment income (caption 2)3Benefits, claims, losses, and settlement expenses (caption 5)Amortization of deferred policy acquisition costs4Other operating expenses3 4Premiums written2
Total5

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.

17 C.F.R. §210.12-16

46 FR 54338, Nov. 2, 1981, as amended at 57 FR 45293, Oct. 1, 1992; 64 FR 1734, Jan. 12, 1999; 83 FR 50208 , Oct. 4, 2018
83 FR 50208 , 11/5/2018