§ 210.12-16 - Supplementary insurance information.

Latest version.

§ 210.12-16 Supplementary insurance information.

[For insurance companies]

Column A	Column B	Column C	Column D	Column E	Column F	Column G	Column H	Column I	Column J	Column K
Segment¹	Deferred 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)³	Benefits, claims, losses, and settlement expenses (caption 5)	Amortization of deferred policy acquisition costs⁴	Other operating expenses^{3 4}	Premiums 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.

[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]

                    
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