17 C.F.R. § 210.12-16

Supplementary insurance information

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[For insurance companies]

Column AColumn BColumn CColumn DColumn EColumn FColumn GColumn HColumn IColumn JColumn K
Segment 1Deferred 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) 3Benefits, claims, losses, and settlement expenses (caption 5)Amortization of deferred policy acquisition costs 4Other operating expenses 3 4Premiums 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 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.
[46 FR 54338, Nov. 2, 1981, as amended at 57 FR 45293, Oct. 1, 1992; 64 FR 1734, Jan. 12, 1999; 83 FR 50208, Oct. 4, 2018]