US GAAP Disclosure List 2017

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Financial Services, Insurance


ItemTypePeriodBalanceDescription
Insurance text
Insurance Disclosure textThe 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.
Table Text Block Supplement text
Deferred Charges, Insurers text
Demutualization and Closed Block text
Insurance Industry Income (Expense) text
Insurance Loss Reserves text
Insurance Ratios text
Premiums Receivable Disclosure text
Reinsurance Disclosures text
Long-Duration Insurance Contracts Disclosure textThe 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 textThe 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
Statutory Accounting Practices Disclosure textTabular 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 textThe 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.
Change in Closed Block Assets and Liabilities, Maximum Future Earnings to be Recognized textTabular disclosure of the changes in the maximum future earnings of the closed block.
Closed Block Dividend Obligation textTabular disclosure of the changes in the closed block policyholder dividend obligation.
Closed Block Operations, Net Results textTabular disclosure of the closed block operations.
Deferred Sales Inducements textTabular disclosure of the change in deferred sales inducements.
Schedule of Closed Block Assets and Liabilities textTabular disclosure of summarized financial data of the closed block, typically including the liabilities of the closed block, assets allocated thereto, and maximum expected future earnings from the operations thereof.

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