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
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.
Total 5
[46 FR 54338, Nov. 2, 1981, as amended at 57 FR 45293, Oct. 1, 1992; 64 FR 1734, Jan. 12, 1999]
Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov.
§ 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 2015-04-01

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

  • 2015-10-15; vol. 80 # 199 - Thursday, October 15, 2015
    1. 80 FR 62274 - Open-End Fund Liquidity Risk Management Programs; Swing Pricing; Re-Opening of Comment Period for Investment Company Reporting Modernization Release
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      SECURITIES AND EXCHANGE COMMISSION
      Proposed rule; re-opening of comment period.
      The comment period for the proposed rule published June 12, 2015 (80 FR 33589) is reopened. Comments on this release (Investment Company Act Release No. 31835) and Investment Company Act Release No. 31610 should be received on or before January 13, 2016.
      17 CFR Parts 210, 270, 274