17 CFR 210.12-18 - Supplemental information (for property-casualty insurance underwriters).

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§ 210.12-18 Supplemental information (for property-casualty insurance underwriters).
Affiliation with registrant Deferred policy acquisition costs Reserves for unpaid claims and claim adjustment expenses Discount, if any, deducted in column C 4 Unearned premiums Earned premiums Net investment income Claims and claim adjustment expenses incurred related to Amortization of deferred policy acquisition costs Paid claims and claim adjustment expenses Premiums written
(1) Current year (2) Prior years
1 Information included in audited financial statements, including other schedules, need not be repeated in this schedule. Columns B, C, D, and E are as of the balance sheet dates, columns F, G, H, I, J, and K are for the same periods for which income statements are presented in the registrant's audited consolidated financial statements.
2 Present combined or consolidated amounts, as appropriate for each category, after intercompany eliminations.
3 Information is not required here for 50%-or-less-owned equity investees that file similar information with th Commission as registrants in their own right, if that fact and the name of the affiliated registrant is stated. If ending reserves in any category (a), (b), or (c) above is less than 5% of the total reserves otherwise required to be reported in this schedule, that category may be omitted and that fact so noted. If the amount of the reserves attributable to 50%-or-less-owned equity investors that file this information as registrants in their own right exceeds 95% of the total category (c) reserves, information for the other 50%-or-less-owned equity investees need not be provided.
4 Disclose in a footnote to this schedule the rate, or range of rates, estimated if necessary, at which the discount was computed for each category.
Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Column K
(a) Consolidated property-casualty entities 2
(b) Unconsolidated property-casualty subsidiaries 2 3
(c) Proportionate share of registrant and its subsidiaries' 50%-or-less-owned property-casualty equity investees 2 3
[49 FR 47599, Dec. 6, 1984]

Title 17 published on 2014-04-01

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