US GAAP Disclosure List

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


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.
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.
Long-Duration Insurance, Other durationContract providing long-duration insurance coverage, classified as other.

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