US GAAP Disclosure List

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Financial Services, Insurance, Long-Duration Contracts TIG Template 02c


ItemTypePeriodBalanceDescription
Insurance text
Liability for Future Policy Benefit Activity textDisclosure of information about activity for liability for future policy benefit. Includes, but is not limited to, beginning and ending balance, issuance, interest income (expense), net premium collected, benefit payment, derecognition, experience adjustment, change in cash flow assumption, and change in discount rate assumption.
Product Or Service Axis
Liability for Future Policy Benefit, Activity textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Products And Services Domain
Liability for Future Policy Benefit, Expected Future Policy Benefit, Undiscounted, before Reinsurance$instantcreditAmount, before effect of reinsurance, of undiscounted balance for expected future policy benefit and expense component of liability for future policy benefit.
Liability for Future Policy Benefit, Expected Future Gross Premium, Undiscounted, before Reinsurance$instantdebitAmount, before effect of reinsurance, of undiscounted balance for expected future gross premium component of liability for future policy benefit.
Liability for Future Policy Benefit, Expected Future Gross Premium, Discounted, before Reinsurance$instantdebitAmount, before effect of reinsurance, of discounted balance for expected future gross premium component of liability for future policy benefit.
Term Life Insurance durationContract providing death benefit payment in event of death within period specified in contract.
Whole Life Insurance durationContract providing payment over life of insured and upon death of insured.

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