17 CFR § 210.12-17 - Reinsurance.

§ 210.12-17 Reinsurance.

[For insurance companies]

Column A Column B Column C Column D Column E Column F
Gross amount Ceded to other companies 1 Assumed from other companies Net amount 2 Percentage of amount assumed to net 3
Life insurance in force
Life insurance
Accident and health insurance
Property and liability insurance
Title insurance
Total premiums

1 Indicate in a note any amounts of reinsurance or coinsurance income netted against premiums ceded.

2 This Column represents the total of column B less column C plus column D. The total premiums in this column should represent the amount of premium revenue on the statement of comprehensive income (or statement of net income if comprehensive income is presented in two separate but consecutive financial statements).

3 Calculated as the amount in column D divided by amount in column E.

[46 FR 54338, Nov. 2, 1981, as amended at 83 FR 50208, Oct. 4, 2018]