US GAAP Disclosure List

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Financial Services, Insurance, Long-Duration Contracts TIG Template 03a


ItemTypePeriodBalanceDescription
Insurance text
Policyholder Account Balance, Guaranteed Minimum Crediting Rate textDisclosure of information about policyholder account balance by range of guaranteed minimum crediting rate and related range of difference between rate being credited to policyholder and respective guaranteed minimum.
Policyholder Account Balance, Guaranteed Minimum Crediting Rate Range textInformation by range of guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, Guaranteed Minimum Crediting Rate 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.
Range Axis
Product Or Service Axis
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate textInformation by range above guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, Guaranteed Minimum Crediting Rate Range durationRange of guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, Guaranteed Minimum Credit Rating%instantGuaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, above Guaranteed Minimum Crediting RateinstantValue above guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, Ending Balance$instantcreditAmount due to policyholder. Includes, but is not limited to, unpaid policy dividend, retrospective refund, and undistributed earnings on participating business. Excludes future policy benefit and claim expense.
Range Member
Products And Services Domain
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate durationRange above guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range from 0200 to 0299 durationRange of guaranteed minimum crediting rate on policyholder account balance from 2.00 percent to 2.99 percent.
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range from 0300 to 0399 durationRange of guaranteed minimum crediting rate on policyholder account balance from 3.00 percent to 3.99 percent.
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range from 0400 and Greater durationRange of guaranteed minimum crediting rate on policyholder account balance from 4.00 percent and greater.
Maximum Member
Minimum Member
Universal Life durationLife insurance contract under which premiums are generally flexible, the level of death benefits may be adjusted, and mortality expense, and other charges may vary.
Fixed Annuity durationContract that provides a guaranteed stream of fixed payments.
Policyholder Account Balance, at Guaranteed Minimum Crediting Rate durationRange at zero basis point above guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0001 to 0050 durationRange from 1 basis point to 50 basis points above guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0051 to 0150 durationRange from 51 basis points to 150 basis points above guaranteed minimum crediting rate on policyholder account balance.
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0151 and Greater durationRange from 151 basis points and greater above guaranteed minimum crediting rate on policyholder account balance.

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