US GAAP Disclosure List

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ItemTypePeriodBalanceDescription
Insurance text
Insurance Disclosure durationThe entire disclosure for the types of coverages and products sold, and the assets, obligations, recorded liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.
Premiums Receivable Note durationThe entire disclosure for premium amounts receivable by an insurance entity.
Reinsurance durationThe entire disclosure pertaining to the existence, magnitude and information about insurance that has been ceded to or assumed from another insurance company, including the methodologies and assumptions used in determining recorded amounts.
Insurance Ratios text
Insurance Contract, Acquisition Cost durationThe entire disclosure for cost related directly to successful acquisition of new and renewal of insurance contract. Includes, but is not limited to, deferred policy acquisition cost, deferred sale inducement cost, and present value of future profit of insurance contract acquired in business combination.
Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability text
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense text
Liability for Catastrophe Claims Disclosure durationTabular disclosure of the risk of loss equal to the estimated amount of payments on costs of settling insured claims and costs incurred in the claims settlement process and future benefit payments resulting from conflagration, earthquake, windstorm, explosion, or similar event resulting in substantial losses that have occurred as of the balance sheet date, identified by business segment and country.
Liability for Asbestos and Environmental Claims text
Salvage and Subrogation Recoveries text
Liability for Future Policy Benefits and Unpaid Claims Disclosure durationThe entire disclosure for liabilities related to future policy benefits and unpaid claims and claim adjustments.
Long-Duration Insurance Contracts Disclosure durationThe entire disclosure for long duration contracts. This may include the information pertinent to an understanding of the types of traditional and nontraditional insurance and investment contracts sold and serviced, including the nature and amount of estimated guaranteed obligations pertaining to such contracts and the assumptions underlying such estimated amounts, hedging strategies, and sales inducements offered.
Short-Duration Insurance and Deposit Contracts durationThe entire disclosure for insurance products considered to be short-duration contracts because the contract provides insurance protection for a fixed period of short duration and enables the insurer to cancel the contract or to adjust the provisions of the contract at the end of any contract period, such as adjusting the amount of premiums charged or coverage provided, and on contracts on which amounts are paid but insurance risk is not transferred.
Other Insurance Industry Disclosures text
Demutualization and Closed Block text
Statutory Accounting Practices Disclosure durationTabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.
Financial Guarantee Insurance Contracts durationThe entire disclosure for financial guarantee insurance contracts (as defined) issued by the entity. Such disclosure is intended to enable users of the financial information to understand the factors affecting the present and future recognition and measurement of the entity's financial guarantee insurance contracts.
Surplus Notes, Domiciliary State Commissioner's RoletextDescription of the domiciliary state insurance commissioner's role and ability to approve or disapprove any interest and principal payments related to surplus notes.
Table Text Block Supplement text
ASU 2018-12 Transition, Adoption text
ASU 2018-12 Transition text

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