17 CFR § 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|
|Segment 1||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 costs 4||Other operating expenses 3 4||Premiums written 2|
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.
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