US GAAP Disclosure List

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


ItemTypePeriodBalanceDescription
Insurance text
Policyholder Account Balance textDisclosure of information about policyholder account balance, including, but not limited to change in liability and related cash surrender value.
Policyholder Account Balance 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.
Product Or Service Axis
Policyholder Account Balance, Ending Balance$instantcreditAmount due to policyholder. Includes, but is not limited to, unpaid policy dividend, retrospective refund, and undistributed earnings on participating business. Excludes future policy benefit and claim expense.
Policyholder Account Balance, Premium Received$durationdebitAmount of cash inflow to policyholder account balance from premium received.
Policyholder Account Balance, Policy Charge$durationdebitAmount of decrease in liability for policyholder account balance from policy charge.
Policyholder Account Balance, Surrender and Withdrawal, Total$durationdebitAmount of decrease in liability for policyholder account balance from contract redemption and withdrawal of funds.
Policyholder Account Balance, Benefit Payment$durationcreditAmount of cash outflow to policyholder account balance from benefit payment.
Transfer to (from) Policyholder Account Balance (to) from Separate Account$durationcreditAmount of transfer to (from) liability for policyholder account balance (to) from liability for separate account.
Policyholder Account Balance, Interest Expense$durationdebitAmount of interest expense for allocation to policyholder account balance.
Policyholder Account Balance, Increase (Decrease) from Other Change$durationcreditAmount of increase (decrease) in liability for policyholder account balance from change, classified as other.
Policyholder Funds
Policyholder Account Balance, Weighted Average Crediting Rate%instantWeighted-average crediting rate for liability for policyholder account balance, calculated at a point in time.
Policyholder Account Balance, Net Amount at Risk$instantcreditAmount of guaranteed benefit in excess of current account balance of policyholder account balance.
Policyholder Account Balance, Cash Surrender Value$instantcreditAmount of cash to be paid to policyholder upon termination and surrender of long-duration contract issued by insurance entity.
Products And Services Domain
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.

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