17 CFR 210.12-16 - Supplementary insurance information.

§ 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
Total 5

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 income statement caption 7.

5 Totals should agree with the indicated balance sheet and income statement 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]

Title 17 published on 2015-12-04

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 17 CFR Part 210 after this date.

  • 2017-03-07; vol. 82 # 43 - Tuesday, March 7, 2017
    1. 82 FR 12757 - Request for Comment on Possible Changes to Industry Guide 3 (Statistical Disclosure by Bank Holding Companies)
      GPO FDSys XML | Text
      SECURITIES AND EXCHANGE COMMISSION
      Request for comment.
      Comments should be received on or before May 8, 2017.
      17 CFR Parts 210, 211, 229, 231 and 241
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